THE INFLUENCE OF PROFITABILITY, SOLVABILITY AND COMPANY SIZE ON AUDIT DELAY IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019 - 2020

Abstract

This research purpose to  know the influence of profitability, solvability, and company size on audit delay in banking companies listed on the Indonesia Stock Exchange for the years 2019 to 2020. This research was a causal comparative research. The population of this study consisted of 44 companies and the sampling method was carried out by purposive sampling method a sample of 40 companies was obtained. The data analysis techniques used was descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results show that partially profitability has a negative impact on audit delay with a coefficient value of 8.608 and sig 0.041 < = 0.05, solvability has an effect on audit delay with a positive regression coefficient of 2.550 and and sig 0.028 < = 0.05, and firm size has an effect on audit delay with a negative coefficient of 1.175 and sig 0.027 < = 0.05.