Open AccessEffects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay
Author(s) -
Syaiful Bahri,
Rifa Amnia
Publication year - 2020
Publication title -
journal of auditing, finance, and forensic accounting
Language(s) - English
Resource type - Journals
eISSN - 2461-0607
pISSN - 2339-2886
DOI - 10.21107/jaffa.v8i1.7058
Subject(s) - profitability index , audit , auditor's report , stock exchange , business , accounting , solvency , walk through test , variables , actuarial science , descriptive statistics , population , statistics , econometrics , mathematics , joint audit , finance , market liquidity , internal audit , medicine , environmental health
This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313.