PENGARUH PROFITABILITAS, SOLVABILITAS, dan AUDIT TENURE TERHADAP AUDIT DELAY (STUDI PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2018-2022)

Abstract

The aim of this research is to analyze the influence of Profitability, Solvency, Audit Tenureon Audit Delay of technology sector companies on the IDX in 2018-2022. The samplingtechnique applied by researchers is a purposive sampling technique using secondary data.Then, the data was analyzed through multiple linear regression analysis. The results withpartial Profitability and Audit Tenure on Audit Delay do not have a significant effect whileSolvency has a significant negative effect. For simultaneous testing, the variablesProfitability, Solvency and Audit Tenure on Audit Delay have a significant effect with apercentage of 56.4% and 43.6% is explained by variables other than the variables in thisresearch. Companies should focus more on variables that are thought to have a significantimpact on Audit Delay such as company age, type of auditor's opinion, and KAP sizebecause these variables are very important in helping them make decisions.