This study aims to determine and analyze the effect of firm size, solvency, and profitability on audit delay. The population of this study is the sector of trade, services, and investment companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique used is the purposive sampling method every year from 2015 to 2018. The total of 112 samples of companies were obtained in this study during the research period. This study uses multiple linear regression analysis. The results showed that firm size and profitability had a negative effect on audit delay, while solvency had no effect on audit delay.
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