Pengaruh Total Aset, Umur Perusahaan, Opini Audit, dan Tingkat Solvabilitas terhadap Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

This study aims to examine the effect of total assets, company age, audit opinion, and solvency level on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The data used in this study are quantitative, namely secondary data in the form of financial reports of textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange and obtained from the website www.idx.co.id in determining the relationship between independent variables, namely total assets, company age, audit opinion, and solvency level on the dependent variable, namely audit delay. The data collection technique in this study uses a documentation study. The sample used in this study was 46 samples using a purposive sampling technique. Data analysis tool using SPSS version 25. The results of this study indicate that partially total assets have a significant negative effect on audit delay, company age has a negative but insignificant effect on audit delay, audit opinion has a negative but insignificant effect on audit delay, and solvency level has a positive but insignificant effect on audit delay. While simultaneously shows that total assets, company age, audit opinion, and solvency level affect audit delay.