PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, KOMPLEKSITAS AUDIT, DAN AUDIT TENURE TERHADAP AUDIT DELAY (Studi Pada Perusahaan Sektor Miscellaneous Industry yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2022)

Abstract

This research aims to examine the influence of solvability, company size, audit complexity, and audit tenure on audit delay. The data used in this research is secondary data. The population of this research is 56 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange period 2020- 2022. The research sample was selected using a purposive sampling technique according to the criteria to obtain a sample of 39 companies. This research uses multiple linear regression analysis. The results of this study state that solvability, company size, audit complexity and audit tenure simultaneously have a significant effect on audit delay in partial hypothesis testing of the solvability variable, and audit complexity have no effect on audit delay. Meanwhile, company size and audit tenure variables have a significant effect on audit delay