ABSTRAK
Rifa Amnia, Undergraduate Program, Accounting Study Program, ASIA Malang Institute of Technology & Business. The effect of company size, profitability, solvency, and audit opinion on audit delay on LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018; Supervisor Syaiful Bahri, SE., M.SA., AkT., ACPA., CRA., MOS.
This study aims to analyze and test the effect of company size, profitability, solvency, and audit opinion on audit delay. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018. The samples in this study were 31 companies listed on the IDX as many as 31 companies. Sampling using a purposive sampling technique. The type of research data is quantitative data and secondary data sources with descriptive statistical analysis, classic assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test.
The results of the study of solvency variables affect audit delay, with a tcount of -5.139 and a significant value of 0,000. Firm size variable has no effect on audit delay with a t-count of -0.695 and a significant value of 0.490. The profitability variable does not affect the audit delay with a tcount of -1.681 with a significant value of 0.098. The audit opinion variable does not affect the audit delay, with a tcount of -1.019 with a significant value of 0.313.

Keywords: Company Size, Profitability, Solvency, Audit Opinion and Audit Delay

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Skripsi Akuntansi

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• Pengaruh ukuran perusahaan , profitabilitas, solvabilitas, dan opini audit terhadap audit delay pada perusahaan LQ-45 yang terdaftar di bursa efek indonesia PADA TAHUN 2017-2018
  RIFA AMNIA 16102292 AKUNTANSI