Analisis Pengaruh Kompleksitas Operasi Perusahaan, Profitabilitas, Solvabilitas, Dan Aktivitas Persediaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2013-2017)

This study will examine the analysis of the influence of the complexity of the company's operations, profitability, solvency, and inventory activities on audit delay. The population of this research is all consumer goods industry sector companies listed on the Indonesia Stock Exchange (BET) in 2013-2017. The method of collecting samples is purposive sanpling techniques. The sample used in this study amounted to 165 companies. In this study technique is used to analysis the data multiple linear regression. The results of the study show that the complexity of the company's operations affects audit delay. Whereas profitability, solvency, and inventory activity do not affect audit delay. Keywords: complexity of company operations. profitability, solvency, inventory activity, audit dela