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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY

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ABSTRACT THE EFFECT OF COMPANY SIZE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY (Studying of the Mining Sector Registered on the Indonesia Stock Exhange (IDX) for 2014-2017) Musa Ephraim Zuriel Hutapea 1532083 This study aims to determine how the influence of Company Size, Profitability and Solvability on Audit Delay. This study uses a descriptive method with a quantitative approach. The analytical method used in processing statistical data analysis is multiple linear regression analysis. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2017 and the sample of this study was 14 mining sector companies. The results of this study indicate that the size of the Company did not significantly influence Audit Delay. The results of this study also show that the high profitability achieved by the company and the high level of solvency experienced by the company have significant influence on Audit Delay. Furthermore, this study gives the results that the Company Size is seen from the large number of assets, the profitability achieved by the company and the company's solvency conditions simultaneously have significant influence on Audit Delay. The results of this study can provide knowledge and benefits to future researchers to add several other variables and to mining sector companies listed on the Indonesia Stock Exchange. Keywords: Company Size, Profitability, Solvability and Audit Delay