Pengaruh profitabilitas, solvabilitas, komite audit, auditor switching dan ukuran perusahaan terhadap audit delay pada perusahaan sektor consumer non cyclicals tahun 2019-2021
P enelitianinibertujuanuntukmengujipengaruh Profitabilitas, Solvabilitas, Komite Audit, Auditor Switching Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Consumer Non Cyclicals Tahun 2019-2021. Penelitianinimenggunakan data sekundersebagai Teknik pengumpulan data. Populasidalampenelitianiniadalah Perusahaan sektorconsumer non cyclicals. Teknik pemilihansampelmenggunakanmetode purposive sampling. Penelitianinimenggunakanmetodeanalisisregresi linier bergandamenggunakan program SPSS (Software Product and Service Solution) versi 25.0 dalammelakukanpengolahan data.Hasil daripenelitianinimenunjukanbahwaVariabelProfitabilitasberpengaruhnegatifterhadap Audit Delay.VariableSolvabilitasberpengaruhpositifterhadap Audit Delay.VariabelKomite Audit berpengaruhpositifterhadap Audit Delay.Variable Auditor Switching berpengaruhnegatifterhadap Audit Delay. Variable Ukuran Perusahaan berpengaruhpositifterhadap Audit Delay.
T his study aims to examine the effect of The Effect of Provitablity, Solvency, Audit Comitee, Auditor Switching and Company Size on Audit Delay On Non Cyclicals Consumer Sector Companies in 2019-2021. The sampling technique used was purposive sampling method. This study uses multiple linear regression analysis using the SPSS (Software Product and Service Solution) version 25.0 program in data processing. The results of this study indicate that theProfitablity variable has a negative effect on audit delay. Solvency variable has a positive effect on audit delay. Audit Comitee has a positive effect on audit delay. Auditor Switching has a negative effect on audit delay. Company Size has a positive effect on audit delay