PENGARUH UKURAN KAP, PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 -2016)

Abstract

This study aims to determine the Effect of KAP Size on Audit Delay, Effect of Profitability on Audit Delay, Effect of Solvability on Audit Delay, Effect of Audit Opinion on Audit Delay on Mining Sector Companies Registered on the Indonesia Stock Exchange in 2014-2016. This type of research is a comparative causal study with a quantitative approach. Samples were taken using purposive sampling technique. The sample amounted to 35 companies from 41 mining sector companies listed on the Indonesia Stock Exchange in 2014-2016, so the research data analyzed in three reporting periods amounted to 105. The data analysis technique used was descriptive statistics, multiple linear regression analysis, classical assumption tests, Correlation coefficient test, test coefficient of determination, feasibility test model (F test), and t-test (partial test). The results of this study indicate that, KAP Size has no effect on Audit Delay while Profitability has a negative effect on Audit Delay For Solvability a positive effect on Audit Delay and Audit Opinion has a negative effect on Audit Delay.