Pengaruh Solvabilitas,Opini Audit dan Umur Perusahaan Terhadap Audit Delay

Abstract

This study aims to analyze the Effect of Solvency, Audit Opinion, and Company Age on (Audit Delay) in Textile and Garment Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 Period. Solvency is measured by the debt to asset ratio (DER) method, audit opinion is measured by a dummy code, and company age is measured by the year of research minus the year listed (IPO) while audit delay is measured by the date of the audited report minus the closing date of the book. The method used is purposive sampling, the number of samples used in this study were 13 textile and garment companies listed on the Indonesia Stock Exchange for the period 2015 to 2020 from a total population of 20 companies. The type of data used is secondary data sourced from financial statements and the data analysis method used is Multiple Linear Regression. The results of hypothesis testing show that simultaneously Solvency, Audit Opinion, and Company Age have a significant influence. Partially Solvency, Audit Opinion and Company Age have a significant negative effect on audit delay.