PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDIT, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY
Abstract
This research aimed to analyze the influence of profitability, solvency, auditor’s opinion, and complexity on audit delay. The dependent variables in this research were audit delay. The independent variables in this research were ofprofitability, solvency, auditor’s opinion, and complexity. The samples in this research were 839 companies listed in Indonesia Stock Exchange 2015-2016 selected through purposive sampling.
The result showed that profitability, auditor’s opinion, and complexity positively influenced audit delay.Solvency negatively influenced audit delay.