Pengaruh Ukuran Perusahaan, Tingkat Solvabilitas, Opini Audit Dan Profitabilitas Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2016)

This research aimed to analyze the influence of company size, solvability, audit opinion and profitability. This is a quantitative research. The population of this research is the company that listed in Indonesia Stock Exchange during 2013-2016, sample of this research is 40 companies. In this research, the hypothesis was tested using multiple linear regression.The results of this research showed that company size, profitability did not significantly affect the audit delay. While the independent variables solvability and audit opinion has a significant influence on audit delay. Keywords:Audit Delay, Company Size, Solvability, Audit Opinion, Profitability