CD Skripsi
Pengaruh Likuiditas, Profitabilitas, DanSolvabilitas Terhadap Audit Delay (Studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)
ABSTRACT
Audit Delay is a common phenomenom. There are many factors that cause audit
delay. This study aims to determine the effect of liquidity, profitability, and solvency
on audit delay in energy sector companies listed on the Indonesia Stock Exchange for
the period 2021-2023. The sample in this study consisted of 59 companies using
purposive sampling from a population of 228 companies. The analysis tool used in
processing the research data was multiple linear regression analysis using SPSS 25
software. The results of this study indicate that liquidity does not have a significant
effect on audit delay, while profitability and solvency have a significant negative effect
on audit delay in energy sector companies listed on the Indonesia Stock Exchange
(IDX) for the period 2021-2023.
Keywords: Audit Delay, Liquidity, Profitability Solvency
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