Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Audit Delay

Mahmud, Amir (2026) Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Audit Delay. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the effect of profitability, solvency, liquidity, and firm size on audit delay in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach using panel data regression analysis. The research sample was determined through purposive sampling, resulting in 75 companies with a total of 225 observations. Profitability was proxied by Return on Assets (ROA), solvency by Debt to Equity Ratio (DER), liquidity by Current Ratio (CR), and firm size was measured using the natural logarithm of total assets. The results indicate that profitability has no significant effect on audit delay. Solvency and liquidity have a positive and significant effect on audit delay, while firm size has a negative and significant effect on audit delay. Simultaneously, profitability, solvency, liquidity, and firm size significantly affect audit delay.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMuslimin, MusliminNIDN0012076208muslimin.ak@upnjatim.ac.id.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: Amir Mahmud
Date Deposited: 20 May 2026 02:47
Last Modified: 20 May 2026 02:47
URI: https://repository.upnjatim.ac.id/id/eprint/51928

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