CD Skripsi
Pengaruh Total Asset, Profitabilitas, Fee Audit Dan Solvabilitas Terhadap Audit Delay ( Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)
ABSTRACT
Audit delay is the period of time for an independent auditor to complete
a company's financial statements. This study aims to determine the effect of total
assets, profitability, audit fees, and solvency on audit delay. The pupolation in this
study is minning companies listed in Indonesia Stock Exchange in 2015-2019. The
sample selection of this study using purposive sampling method. The sample
selected in this study were 13 companies and were selected based on
predetermined criteria. The method of data analysis uses multiple linear
regression. The result of this reseacrh shows that total assets, profitability,
solvency had a significant effect on audit delay. While the audit fees had no
significant effect on audit delay.
Keywords:total assets, profitability, audit fees, solvency, audit delay
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