Effect of Company Size, Profitability and Solvability of Delay Audit

Authors(2) :-Matdio Siahaan, Serlie Royani Apriyadi

This study aims to analyze whether the size of the company as measured by total assets, profitability as measured by ROA and solvability as measured by DER both partially and simultaneously affect the audit delay in mining companies listed on the Stock Exchange in 2012 - 2016. Data used in this study is secondary data and the method used is “purposive sampling method with a sample of 140 companies processed using software spss version 22”. The research method used is multiple analysis method with classical assumption test that is normality, multicollinearity, heteroscedasticity, and autocorrelation and by testing the hypothesis, namely the coefficient of determination R2, t test and f test. The results of this study are, that the size of the company partially has no effect on audit delay, partial profitability as measured by ROA has no effect on audit delay, and partial solvency as measured by DER has a positive effect on audit delay. And simultaneously the size of the company, profitability and solvability together affect the audit delay of 18.9%.

Authors and Affiliations

Matdio Siahaan
Program Study Accounting, Faculty Economy, University Bhayangkara Jakarta Raya, Jakarta
Serlie Royani Apriyadi
Program Study Accounting, Faculty Economy, University Bhayangkara Jakarta Raya, Jakarta

Audit Delay, Company Size, Profitability, Solvability

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Publication Details

Published in : Volume 4 | Issue 10 | September-October 2018
Date of Publication : 2018-10-30
License:  This work is licensed under a Creative Commons Attribution 4.0 International License.
Page(s) : 348-359
Manuscript Number : IJSRST1841083
Publisher : Technoscience Academy

Print ISSN : 2395-6011, Online ISSN : 2395-602X

Cite This Article :

Matdio Siahaan, Serlie Royani Apriyadi, " Effect of Company Size, Profitability and Solvability of Delay Audit", International Journal of Scientific Research in Science and Technology(IJSRST), Print ISSN : 2395-6011, Online ISSN : 2395-602X, Volume 4, Issue 10, pp.348-359, September-October-2018.
Journal URL : http://ijsrst.com/IJSRST1841083

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