The Effect of Company Size, Profitability, Solveny, and Liquidity on Audit Delay on Food and Beverage Companies Listed on the Indonesia Stock Exchange

Putri Marito Siregar, Widia Astuty

Abstract


This study aims to examine whether the effect of firm size, profitability, solvency and liquidity on audit delay in food and beverage companies listed on the Indonesia Stock Exchange. This study uses an associative approach which aims to analyze the relationship between one variable and another or how one variable affects other variables. The number of samples analyzed was 18 samples of companies with the determination of the sample using purposive sampling. Analysis of research data using multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of the research show that firm size has no effect on audit delay. Profitability has no effect on audit delay. Solvency has a positive and significant effect on audit delay. Liquidity has a positive and significant effect on audit delay and simultaneously company size, profitability, solvency and liquidity have a positive and significant effect on audit delay in food and beverage companies listed on the Indonesia Stock Exchange.


Keywords


Firm Size, Profitability, Solvency, Liquidity, Audit Delay

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.503

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