VIANY, DIVA OCTA (2025) PENGARUH SOLVABILITAS, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Sektor Property & Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Audit delays occur if the date of submission of the financial statements and the date of completion of the audit have a difference. Audit Delay occurs due to obstacles or errors during the audit process. The purpose of this research is to test solvency, Financial Distress and company size on Audit Delay. The research population is in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) 2020-2023. Using Purposive Sampling as a sample collection technique resulted in a total of 52 companies for 4 years of observation, the total sample size was 208 sample data. By applying secondary data and multiple linear regression analysis methods using SPSS 25. Obtaining research results, solvency has a significant positive effect on Audit Delay, Financial Distress has a significant negative effect on Audit Delay and company size has a significant negative effect on Audit Delay. Also, solvency, Financial Distress and company size have a simultaneous or joint influence on Audit Delay. Keywords: Solvency, Financial Distress, Company Size, Audit Delay Keterlambatan audit terjadi apabila tanggal penyampaian laporan keuangan dan tanggal penyelesaian audit memiliki perbedaan. Audit Delay terjadi karena adanya kendala atau kesalahan pada saat proses audit. Tujuan dilakukannya penelitian ini ialah melakukan pengujian atas solvabilitas, Financial Distress dan ukuran perusahaan terhadap Audit Delay. Populasi penelitian pada perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) 2020-2023. Menggunakan Purposive Sampling sebagai Teknik pengumpulan sampel menghasilkan sejumlah 52 perusahaaan selama 4 tahun pengamatan maka, jumlah sampel keseluruhan ialah 208 data sampel. Dengan penerapan data sekunder dan metode analisis regresi linear berganda menggunakan SPSS 25. Memperoleh hasil penelitian, solvabilitas berpengaruh secara positif signifikan terhadap Audit Delay, Financial Distress berpengaruh secara negative signifikan terhadap Audit Delay dan ukuran perusahaan berpengaruh negative signifikan terhadap Audit Delay. Serta, solvabilitas, Financial Distress dan ukuran perusahaan memiliki pengaruh secara simultan atau besama terhadap Audit Delay. Kata Kunci: Solvabilitas, Financial Distress, Ukuran Perusahaan, Audit Delay
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