PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Abstract

This study aimed to examine the effect Age of Company, Profitability, Solvability and Audit Committee to Audit Delay on the Food and Beverage of Sector Manufacturing Companies listed in Indonesia’s Stock Exchange 2013-2017 period. The study population included 18 companies selected through the sample criteria by using purposive sampling method. This study uses secondary data that have passed the test of assumptions and in accordance with the criteria set out as many as eleven companies then using multiple regression analysis and processed using SPSS version 20.0. The results of the study by partially showed that the Audit Committee variable has positive effect to the Audit Delay. Age of Company, Profitability and Solvability variable have not effect to the Audit Delay. The results of the study by simultanly shows that the Age of Company, Profitability, Solvability and Audit Committee simultaneously or jointly influence the Audit Delay.