Pengaruh Profitabilitas, Solvabilitas dan Opini Audit terhadap Audit Delay pada Perusahaan Jasa Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of profitability, solvency, and audit opinion on audit delay in financial services sector companies listed on the Stock Exchange Indosia. The population of this study are all financial services sector companies listed on the Indonesia Stock Exchange. This research uses purposive sampling method to get sample of 102 non-bank type service companies that provide consolidated financial statements in 2012 until 2014. The research result revealed that simultaneous test reveals that profitability, solvability, and audit opinion variables influence simultaneously. same to the audit delay, profitability variables do not significantly affect audit delay, while the solvency variable negatively affect audit delay, and audit opinion does not affect audit delay.