The Effect of Solvency, Company Size, and Audit Opinion on Audit Delay

Nur Fawziah; Lativa Maharani; Wuri Gustia Bahrie

doi:10.55927/fjmr.v3i11.11912

Authors

Nur Fawziah University of Muhammadiyah Tangerang
Lativa Maharani University of Muhammadiyah Tangerang
Wuri Gustia Bahrie University of Muhammadiyah Tangerang

DOI:

https://doi.org/10.55927/fjmr.v3i11.11912

Keywords:

Audit Delay, Solvency, Company Size, Audit Opinion

Abstract

This study aims to empirically prove the influence of solvency, company size, and audit opinion on audit delays in Consumer Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. In this study, the purposive sampling method was used, where 10 companies met the sample criteria. The data analysis used in this study uses panel data regression analysis while E-views 12 is used for data processing. Based on the results of this study, it shows that solvency has no effect on audit delay, company size has a negative effect on audit delay, and audit opinion has no effect on audit delay.

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