Analisis Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia 2015-2019)

SRI NANDAN LESTARI. Audit Delay Pada Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2015 -2019. Di bawah bimbingan Ibu Silvi Reni Cusyana, SE, M.Ak.
Penelitian ini bertujuan untuk menguji: (1) Pengaruh profitabilitas terhadap audit delay pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. (2) Pengaruh solvabilitas terhadap audit delay pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019.(3) Pengaruh ukuran perusahaan terhadap audit delay pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. (5) Pengaruh profitabilitas, solvabilitas, ukuran perusahaan pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019.Hasil penelitian menunjukkan bahwa: (1) Profitabilitas berpengaruhnegatif signifikan terhadap audit delay yang ditunjukkan dengan nilai sig 0,2% (2) Solvabilitas berpengaruh negatif signifikan terhadap audit delay yang ditunjukkan dengan nilai sig 0%.(3) Ukuran perusahaan tidak berpengaruh terhadap audit delay yang ditunjukkan dengan nilai sig 0,42.(4) Profitabilitas, solvabilitas, dan ukuran perusahaan, berpengaruh signifikan terhadap audit delay yang ditunjukkan hasil pengujian koefisiendeterminasi profitabilitas, solvabilitas, dan ukuran perusahaan berpengaruh sebesar 37,1% terhadap audit delaykemudian sisanya sebesar 62,9% berpengaruh terhadap variabel lain.
Kata Kunci : Profitabilitas, Solvabilitas, Ukuran Perusahaan,Audit Delay, Farmasi.

ABSTRACT

SRI NANDAN LESTARI. Audit Delay in Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange for the Period 2015-2019. Under the guidance of Mrs. Silvi Reni Cusyana, SE, M.Ak.

This study aims to determine: (1) The effect of profitability on audit delay in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. (2) The effect of solvency on audit delay in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015- 2019. (3) The effect of company size on audit delay in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. (5) profitability, solvency, company size in the pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results showed that: (1) Profitability had a significant negative effect on audit delay as indicated by a sig value of 0.2%. (2) Solvency had a significant negative effect on audit delay as indicated by a sig value of 0%. (3) Firm size had no effect on auditing. delay which is indicated by a sig value of 0.42. (4) Profitability, solvency, and company size have a significant effect on audit delay which is indicated by the results of testing the coefficient of determination of profitability, solvency, and company size as much as 37.1% on audit delay then the rest amounting to 62.9% affects other variables.

Keywords: Profitability, Solvency, Company Size, Audit Delay, Pharmacy.