Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2015 - 2020

Abstract

This study aims to determine: (1) Effect of Profitability on Audit Delay, (2) Effect of Solvency on Audit Delay, (3) Effect of Liquidity on Audit Delay, (4) Effect of Firm Size on Audit Delay, (5) Effect of Profitability, Solvency , Liquidity and Company Size simultant on Audit Delay in manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2020. 

The research methodology used is quantitative methods. The population of this research is manufacturing companies that are on the Indonesia Stock Exchange from 2015 to 2020. Sampling used a purposive sampling technique. The number of samples used was 10 companies. The data research method in this research is data from financial reports on the IDX website. The data analysis technique used is the Common Effect Model (CEM), Random Effect Model (REM), Fixed Effect Model (FEM) with panel data regression analysis. The methods that test the data panel are the Chow test, the Lagrange Multiplier (LM) test, and the Hausman test. 

The results showed that (1) Profitability was negatively and significantly correlated with significant audit delay indicated by a regression coefficient of -4.426660 and significant which was greater than t - table of 2.00324, (2) Solvency was positively correlated and significant with audit delay indicated that the t - value is 3.238479 more than t - table 2.00324, (3) Liquidity is positively and significantly correlated with audit delay as indicated by the value of t - value 2.961358 more than t - table of 2.00324, (4) Company size is negatively correlated and has no significant effect on audit delay is indicated by t - value of -1.36556 which is smaller than t - table of 2.00324, (5) Profitability, solvency, liquidity and firm size simultant have a significant effect on audit delay