PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, UKURAN KANTOR AKUNTAN PUBLIK, KOMPLEKSITAS PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ45 DI BEI TAHUN 2015-2019

Sari

This study aims to determine the effect of company size, profitability, solvency, public accounting firm, company complexity and auditor switching on audit delay in LQ45 companies that have been listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique uses purposive sampling. The sample is 24 companies from LQ45 indexed companies on the Indonesia Stock Exchange. So that the sample used is 120. This study uses a quantitative approach and the data analysis method used a panel data regression model with the descriptive statistical test, classical assumption test and hypothesis testing. The result of this study indicate that the variables of firm size, solvency and public accounting firm have a significant positive effect on audit delay. profitability variable has a significant negative effect on audit delay and firm complexity variable, auditor switching variable has no effect on audit delay.