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

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.