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PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019)

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ABSTRACT THE EFFECT OF PROFITABILITY ON THE AUDIT DELAY IN MANUFACTURED COMPANY SUBSECTOR PHARMAY WHICH IS LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2016-2019 Written By: Kinderly Moreen Nim: 1632122 This research aimed to determine the effect of profitability on audit delay in manufactured company subsector pharmacy which is listed on the Indonesia Stock Exchange period 2016-2019. This research used descriptive method with a quantitative approach. Dependent variables and independent variables were measured by a ratio scale. The samples were 8 companies by using purposive sampling. The analytical method used in the processing of statistical data analysis was simple linear regression through descriptive statistical tests, assumption tests, correlation coefficient analysis, determination coefficient analysis, and significant tests. The results show that profitability had no significant effect on audit delay which is showed by the correlation coefficient is known that r = 0.297 which means there was a low relationship between profitability to audit delay. The coefficient of determination is 0.088 which means that the profitability variable can explain the audit delay variable of 8.8% and the remaining 91.2% is explained by other factors not included in this study. Key words: profitability, audit delay, pharmacy