Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas Terhadap Audit Delay (Studi Empiris Terhadap Perusahaan yang Listing di Bursa Efek Indonesia)

This research aims to obtain empirical evidence and analyze the effect of company size, profitability, and solvability on audit delay of companies that listed on Indonesia Stock Exchange (IDX) in 2021. This research used associative method with quantitative descriptive approach. The research used multiple regression analysis as analysis technique with samples that consist of 206 unit. The results obtained from this study indicate that company size have positive effects on audit delay, profitability have a negative effect on audit delay, and solvability have positive effects on audit delay, while simultaneously company size, profitability, and solvability have significant effect on audit delay.