THE EFFECT OF PROFITABILITY, SOLVENCY, LIQUIDITY, COMPANY SIZE AND AUDITOR OPINION ON AUDIT DELAY
Keywords:
Profitability (ROA), Solvency (DER), Liquidity (current ratio), Firm Size (total assets), Auditor Opinion, Audit DelayAbstract
This research aims to determine the effect of profitability, solvency, liquidity, firm size, and auditor opinion on audit delay, involving the samples of 98 all sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2022, selected through purposive sampling. The hypotheses are tested by multiple linear regression analysis utilizing SPSS 25 software. Simultaneously, this research suggests that profitability, solvency, liquidity, firm size, and auditor opinion have a significant effect on audit delay; and partially, profitability represented by Return on Assets (ROA) has a significant negative effect on audit delay. Solvency represented by Debt-to-Equity Ratio (DER), and firm size represented by total assets have a significant positive effect on audit delay. However, liquidity represented by the current ratio, and auditor opinion do not have a significant effect on audit delay.
