PENGARUH PROFITABILITAS, SOLVABILITAS, EARNING PER SHARE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Abstrak

This an undergraduate thesis was written and compiled by Rizki Amalia, Student Identity Number 13016008, with the title in Bahasa Indonesia; “Pengaruh Profitabilitas, Solvabilitas, Earning Per Share, Ukuran perusahaan, Umur perusahaan, dan Ukuran Kantor Akuntan Publik terhadap Audit delay pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018”.  The research consists of 130 pages without attachments.

This study uses secondary data with a quantitative descriptive approach. The data in this study are financial statements of mining companies that have been published by the Indonesia Stock Exchange. The sampling technique using purposive sampling method with total of 35 samples. Data analysis techniques were processed using JASP 0.9.2.0 Universiteit-van-Amsterdam.

The results of this study indicate that profitability (ROA) has a negative and significant effect on Audit Delay (-4,878<1,98472). Profitability (ROE) has a positive and significant effect on Audit Delay (5,746>1,98472). Whereas Solvency (DER & DAR) has a positive and significant effect on Audit Delay (3,634>1,98472 & 3,264>1,98472) while Earnings per Share has no effect on Audit Delay (0,499<1,98472).

However, Company Size and Company Age have a negative and significant effect (-4,171<1,98472 & -3,411<1,98472), and the size of the Public Accounting Firm has a positive and significant effect on Audit Delays (2.818>1,98472).

Profitability, Solvency, Earning Per Share, Company Size, The Company Age, and Public Accountant Firm Size, have a simultaneous effect on Audit Delay by (12,93>2,04) on Mining Companies which is listed on the Indonesia Stock Exchange in 2016-2018.