Title:

PENGARUH PROFITABILITAS, SOLVABILITAS TERHADAP AUDIT DELAY YANG DIMODERASI OLEH KOMPLEKSITAS OPERASI PERUSAHAAN

Author:

Mail Dewi Saptantinah Puji Astuti(1*)
Mail Djoko Kristianto(2)
Mail Muh Malindo(3)

(1) Universitas Slamet Riyadi Surakarta, Indonesia
(2) Universitas Slamet Riyadi Surakarta, Indonesia
(3) Universitas Slamet Riyadi Surakarta, Indonesia
(*) Corresponding Author
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Abstract


This study aims to determine the effect of profitability, solvency on Audi delay with the complexity of the company's operations as moderation. The dependent variable used in this study is audit delay performance. While the independent variables are Profitability and Solvency. The moderating variable used is the complexity of the company's operations. The object of this research is the Agricultural Sector Companies listed on the Indonesia Stock Exchange in 2017-2020. The data used is secondary data derived from the 2017-2020 annual report. Data collection techniques in this study using documentation and literature study. The analytical technique used is multiple linear analysis and Absolute Difference Analysis Test. The results of this study indicate that profitability has a negative and significant effect on audit delay, solvency has no significant effect on audit delay. complexity of company operations cannot moderate the effect of profitability on audit delay.

 

Keywords: Profitability, Solvency, Complexity of Company Operations, Audit Delay


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