Pengaruh Profitabilitas, Solvabilitas, Opini Audit Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022

Nafa Dwi Ananda (Universitas Prima Indonesia)
Tasya Tasya (Universitas Prima Indonesia)
Santi Laura Ursula Sinaga (Universitas Prima Indonesia)
Arie Pratania Putri (Universitas Prima Indonesia)
Alisastra Dason Silalahi (Universitas Muslim Nusantara Al-Washliyah)

Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)

The purpose of this study/research is to distinguish how profitability, solvency, audit opinion, and public accounting firm size are symptomatic/affected by audit delay in pharmaceutical sub-sector organizations listed on the Indonesia Stock Exchange in 2019-2022. This deep dive into research includes quantitative techniques using purposive testing to address specific examples. The exploratory test included 36 perceptions of pharmaceutical sub-sector organizations listed on the Indonesia Stock Exchange. In this research, E-views model/type 12 programming was used. In the research examination conducted, it is seen that individually/partially, profitability has a relevant impact on audit delay. However, the solvency factor, audit opinion and the size of the public accounting firm individually/partially, profitability has no impact on audit delay factors. Other research in groups / simultaneously, profitability, solvency, audit opinion, and the size of the public accounting firm have a relevant impact on audit delay factors. Keywords: Profitability, Solvency, Audit Opinion, Public Accounting Firm Size, Audit Delay