Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay (Studi Pada Perusahaan Lq 45 Sub-sektor Bank Serta Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010 – 2014)

Abstract

The purpose of this study is to determine the significant influence simultaneously and partially between Firm Size, Profitability, and Solvency toward the Audit Delay in LQ 45 sub-sectors banks, property and real estate that are listed on the Indonesia Stock Exchange (IDX) Period 2010-2014. The independent variable in this study is Firm Size with its indicator is Total Assets, Profitability with its indicator is Return on Assets, and Solvency with its indicator is Debt to Assets Ratio. The dependent variable is Audit Delay, calculated from the time deviation between the date of the financial statements and the date of the independent auditor's report. This research is a causal comparative and quantitative research using purposive sampling technique in the sample determination that produces 11 samples of companies. The analysis model that is used in this research is multiple linear regression model. The results from the study showed that simultaneously Firm Size, Profitability, and Solvency has influences on Audit Delay, partially Firm Size and Solvency has influences on Audit Delay, while Profitability has no influence on Audit Delay