PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2013-2017)

Abstract

The phenomenon of inaccuracy in the timing of the submission of audited financial statements that have so far made the necessary research. One of the reason is the Audit Delay which shows the length of time the completion of the audit. Audit Delay is influenced by various factors both internal and external. This study aims to examine the effect of Company Size, Solvency, Profitability and Company Age to Audit Delay. The research methodology used in this research is quantitative. The data used is secondary data obtained from www.idx.co.id. The population in this study are all sub-sector property and real estate companies listed on the Indonesia Stock Exchange period 2013–2017, with a sample of 30 companies. Data analysis for hypothesis testing using Multiple Linear Regression with SPSS version 20 software aid. The results showed that Company Size has no significant effect on Audit Delay. Nevertheless Solvability has a significant positive effect on Audit Delay, Profitability and Company Size have a negative effect on Audit Delay.