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PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA KATEGORI LQ-45 PERIODE 2013-2016
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Institusion
Universitas Pembangunan Jaya Tangerang
Author
Mohammad, Previ Baskoro
Subject
HF Commerce 
Datestamp
2020-10-15 05:21:11 
Abstract :
delay in companies registered in Indonesia Stock Exchange LQ-45 categories period 2013-2016, which amounted to 66 companies. The sample used in this study was 27 companies with observations of 108 company data. The type of data used is secondary data and data sources obtained from annual reports of companies listed on the Indonesia Stock Exchange in 2013-2016. Data analysis method uses partial test (statistical test t) as well as simultaneous test (statistical test f) with SPSS 23. The results of this study indicate that the profitability variable has no significant effect on audit delay and solvability variables significantly negative effect on audit delay. Meanwhile, simultaneously both significantly influence audit delay. Keywords: Profitability, Solvability, and Audit Delay 
Institution Info

Universitas Pembangunan Jaya Tangerang