PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS, SOLVABILITAS, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI PERIODE TAHUN 2020-2022

Abstrak

This research aims to determine the effect of company size, audit opinion, profitability, solvability, and public accountant size on audit delay with the research subject being insurance companies  listed on the Indonesian Securities Exchange during the period 2020-2022. The research sample was taken using purposive sampling method and 16 companies were determined as the research sample. The data analysis technique used was multiple linear regression analysis. The results showed that partial firm size does not have any significant effect on audit delay,audit opinion does not have any significant effect on audit delay, profitability have significant effect on audit delay, solvability have significant effect on audit delay and public accountant size does not have any significant effect on audit delay, while company size, audit opinion, profitability, solvability, and public accountant size have significant effect on audit delay.