Lubis, Arnida Wahyuni and Abdullah, Ikhsan (2021) Pengaruh Tingkat Solvabilitas Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Dagang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Akuntansi Dan Keuangan Kontemporer (JAKK), 4 (1). ISSN 2623-2596
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Abstract
This study wants to find out how much the level of solvency and profitability can affect the audit delay in trading companies on the IDX. The method used in this research is descriptive quantitative research that seeks to study and explain how an independent variable affects the dependent variable. The population and sample in this study were 47 companies, but 34 companies registered since 2015 - 2019 did not publish financial reports. There were 6 companies that suffered losses and did not use the rupiah currency using annual financial reports. a 5-year period of observation from 2015-2019, so that the total sample was 35 observations of data collection in this study, namely by using documentation data with the type and source of quantitative data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression analysis. Based on the test results, it shows that the level of covability has an effect on the audit, while the profitability has no effect on the audit delay. But simultaneously the Level of Covability and Profitability has no effect on Audit Delay.
| Jenis Item: | Artikel |
|---|---|
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Artikel (Jurnal, Koran, Majalah) |
| Pengguna yang mendeposit: | Ms Novita Sari |
| Date Deposited: | 20 Aug 2021 04:45 |
| Last Modified: | 20 Aug 2021 04:45 |
| URI: | http://repository.uinsu.ac.id/id/eprint/12096 |
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