COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 1 No. 12 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat

The Effect of Profitability, Solvency and Company Size On Audit Delay

Vina Citra Mulyandani (D4 Accounting Study Program, Bandung State Polytechnic)
Yattaqi Qintha (D4 Accounting Study Program, Bandung State Polytechnic)



Article Info

Publish Date
22 Apr 2022

Abstract

This study aims to determine the effect of profitability, solvency and company size on audit delay in manufacturing companies listed in Indonesia Stock Exchange periode 2015-2019. Profitability measures using Return On Asset, solvency using Debt to Asset Ratio and company size using the natural logarithm of Total Asset. This type of research is quantitative research with secondary data, namely audited annual financial report and independent auditor reports from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used purposive sampling, with a sample of 40 companies. The data analysis technique used multiple linear regression analysis. The results of this study partially show that profitability and solvency have significant effect on audit delay, while firm size has no significant effect on audit delay. The results of this study simultaneously show that profitability, solvency, and firm size have a significant effect on audit delay.

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Journal Info

Abbrev

comserva

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Description

The mission of COMSERVA : Indonesian Jurnal of Community Services and Devleopment as the result of community services activities. The activities are including the implementation of science development and applied technology to empower society and realize sustainable development. The journal ...