English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

This research is performed in order to test the influence of  the variable Profitability, Solvability and audit opinion toward Audit Delay. The research used data financial report publication in Indonesian stock exchange periode 2013-2014 the company of manufactur sector basic industrial and chemical.  After passed the purposive sampling phase, the number of valid sample is 41 company wich listed on IDX.Analysis technique used is multi regression and hypothesis test use t-statistic to test coefficient of regression partial and also f- statistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test.During research period show as  data research was normally distributed and multicolinierity test, heteroscedasticity test and autocorrelation test, variable digressing of classic assumption has not founded, its indicate that the available data has fulfill the condition to use multi  regression model. The analyse result indicate that data Profitability and Audit Opinion in partial significant toward Audit Delay at level of significant less than 5%, but Solvability in partial not significant toward Audit Delay at level of significant upper than 5%. Anova test result show 8,319  bigger than 2,72 so Profitabiity, Solvability and Audit Opinion in simultan significant toward AudIt delay

PENGARUH PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY