PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN TAMBANG BATUBARA YANG TERDAFTAR DI BEI PERIODE 2012-2016

Abstract

Abstract

This study aims to determine the effect of firm size, profitability, solvency, auditor opinion, and auditor quality to audit delay at coal mining companies listed in Indonesia Stock Exchange. Sampling method used is Purposive sampling and obtained sample of 17 companies from coal mining companies listed in Indonesia Stock Exchange period 2012-2016 period for 5 years research, so obtained descriptive and logistic regression analysis of panel data, then done using software Eviews. In this research hypothesis testing included. The results showed that Partially Profitability had significant effect to Audit Delay while Corporate Size, Solvency, Auditor Opinion, and Auditor Quality had no significant effect to Audit Delay. Simultaneously Company Size, Profitability, Solvency, Auditor Opinion, and Quality Auditor have a significant effect on Audit Delay on coal mining company listed in Indonesian Stock Exchange 2012-2016. 

Keywords: Audit Delay, Auditor Quality, Auditor Opinion, Profitability, Solvability and Company Size.