ANALISIS PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN YANG MENYEBABKAN AUDIT DELAY
(Studi kasus Pada PT. Apexindo Pratama Duta Tbk yang Terdaftar di Bursa Efek Indonesia)
PT. Apexindo Pratama Duta Tbk is an Indonesian company which is engaged in the sector of offshore and onshore drillings for oil, gas, geothermal, and Coal Bed Machine industry. The problem identified at PT. Apexindo Pratama Duta Tbk. was the delay of annual financial statement audit as seen on the date of annual financial statement audit conducted during 2015-2017 periods.
The research was aimed at determining the cause of Audit Delay observed from profitability ratio, solvability, and company’s measurement. The analysis methods applied in the research were associative and descriptive. The data deployed in the research were secondary data.
The results of the research show that on Nagelkerke R Square the result is amounted to 0.672, such value shows the ability of independent variables (profitability, solvability, and company’s measurement) in explaining dependent variables (Audit Delay) which is aggregated to 67.2% and the remaining 32.8% is caused by other factors out of the model that explains dependent variable. Thus, the result of Omnibus Test o Model Coefficients with the value amounted to 0.329 which is higher than 0.05 so that profitability ratio, solvability and company’s measurement do not influence the model altogether
