ABSTRACT

Ilya Fitria Ikrami, (2020). The effect of Profitability, Solvability, Company Size, Public Accountant Firm Size, and Audit Opinion to Audit Delay on Mining Companies in Indonesian Stock Exchange Period 2016-2018. Advisor: Dr. Novita Weningtyas Respati, SE, M.Si, Ak, CA

This research is aimed to find out the influence of profitability, solvability, company size, public accountant firm size, and audit opinion to audit delay in Mining Sector Companies which is in Bursa Efek Indonesia period 2016-2018. The population of this research is the mining sector companies which registered in Indonesia Stock Exchange, based on the results of purposive sampling method, there are 38 companies with observation period for 3 years, from 2016 until 2018, thus the total of the observations data is 114.

The analysis techniques that used in this research is multiple linear regression analysis with SPSS 26 for windows.The results of this research showed that solvability have a significant influence on audit delay, while profitability, company size, public accountant firm size and audit opinion have no significant influence on audit delay.

Keywords: Audit Delay, Profitability, Solvability, Company Size, Loss and Profit, Public Accountant Firm Size, Audit Opinion