Analisis Pengaruh Faktor Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay(Studi Empiris pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016)

The purpose of this study is to examine the variable profitability, solvency and company size on audit delay. This research method uses the population in this study is a retail company registered on the Stock Exchange during the period 2011-2016. The sampling technique uses purposive sampling method, which is sampling based on the suitability of sample characteristics with the specified sample selection criteria. The analytical tool used is classic assumptions (normality, multicolonity and heterocodasticity), multiple linear regression, t test, F and R2 test. The results of the discussion can be obtained from the effect of profitability on audit delay. The results of the discussion can be obtained from the effect of profitability on audit delay. Profitability affects audit delay. Solvency does not affect audit delay. Firm size influences audit delay