Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 | Zendy

Debbianita | Zendy; Vinny Stephanie Hidayat | Zendy; Ivana Ivana | Zendy

Open Access

Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015

Author(s) -

Debbianita,

Vinny Stephanie Hidayat,

Ivana Ivana

Publication year - 2018

Publication title -

jurnal akuntansi

Language(s) - English

Resource type - Journals

eISSN - 2598-4977

pISSN - 2085-8698

DOI - 10.28932/jam.v9i2.484

Subject(s) - stock exchange , profitability index , audit , business , population , judgement , accounting , statistics , mathematics , finance , demography , sociology , political science , law

The aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-201 5 . The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show tha t profitability, solvability , and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange . Keywords: A udit D elay, I nventory A ctivity , P rofitability, and S olvability

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