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