Analisis Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Dan Return On Assets Terhadap Audit Delay (Studi Kasus Pada Perusahaan Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

Abstrak

This study aimed to analyze the effect of Firm Size, Debt to Equity Ratio (DER) and Return On Assets (ROA) to Audit Delay (Case Study On Consumer Goods Industry Listed On Indonesia Stock Exchange Period 
2016-2018).

The Research Methodology used quantitative method with panel data (cross section and time series) and secondary data obtained from the Indonesia Stock Exchange. Mechanical sampling using purposive sampling method with 
annual data and research period from 2016 to 2018. The data analysis technique used is panel multiple linear regression by determined the panel data regression model, normality test, classic assumption test (multicollinearity test, autocorrelation test and heteroscedasticity test) and hypothesis testing t-statistics to test partial regression coefficients and f-statistics to examine the significance of the effects together with a significance level of 5%. 

The results of this study showed that partial independent variable Firm Size has a negative and significant impact on Audit Delay. And independent variable Debt to Equity Ratio (DER) has a positive and significant impact on Audit Delay. And independent variable Return On Assets (ROA) has no significant impact on Audit Delay. Meanwhile, independent variables consisting of Firm Size, Debt to Equity Ratio (DER) and Return On Assets (ROA) together have a significant relationship to dependent variable, Audit Delay. Coefficient of determination form this study showed 87% result, it shows that the variation of the independent variables are Firm Size, Debt to Equity Ratio (DER) and Return On Assets (ROA) are able to explain the rise and fall of the dependent variable of Audit Delay is 87%, while the remaining 13% affected by other independent variables