Pengaruh Ukuran Perusahaan, Solvabilitas, dan Autor Switching Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

This study aims to test the effect of Company Size, Solvency, and Auditor Switching on Audit Delay simultaneously or partially. This research is of the quantitative research type using secondary data on the company's annual financial statements. The population in this study was 14 companies in the Oil and Gas sub-sector listed on the Indonesia Stock Exchange in 2017 – 2021. The sampling technique in this study used the purposive sampling method with SPSS 25 software, so as to obtain research samples of 10 companies. The data analysis technique used in this study is Logistic Regression Analysis. From the results of the data analysis carried out, it is known that thevariable size of the companyn, and solvency has a significant positive effect on audit delay. Meanwhile, the variable auditor switching has no significant effect on audit delay. However, simultaneously the size of the company, solvency, and auditor switching have a significant effect on audit delays.