PENGARUH REPUTASI KAP, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY

This study aims to examine the effect reputation of audit firm, profitability and solvability of audit delay.
Sampling method that used is purposive sampling and the result are 76 samples form 38 firms. The data used are secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2014-2015.
Testing the hypothesis using multiple regression analysis method with the help of SPSS v.20. The test results showed that the fist hypothesis (H1) which states that the reputation of KAP effect on audit delay, was rejected. The second hypothesis (H2) which profitability effect on audit delay, was accepted. The third hypothesis (H3) which solvability effect on audit delay, was rejected.

Keywords : reputation of audit firm, profitability, solvability, audit delay