Jurnal Ilmiah Mahasiswa STKIP PGRI Sumbar

Nama / NPM Aptrinika Putri / 15090092
Program Studi Pendidikan Ekonomi
Pembimbing I Citra Ramayani
Pembimbing II Erita
Tahun 2020

Abstrak :

        The conclusions of this study are: (1) Liquidity has no effect on audit delay. The liquidity variable regression coefficient (X1) is 0.0566 which is positive. The t-statistic value is 1.5551 0.05 means that Ha is rejected and H0 is accepted. (2) Profitability has no effect on audit delay. The regression coefficient of the profitability variable (X2) is 0.0258 which is positive. The t-statistic value is 1.3016 0.05 means that Ha is rejected and H0 is accepted. (3) Solvency has an effect on audit delay. The regression coefficient for the solvency variable (X3) is 0.1394 which is positive. The t-statistic value is 2.2764 0.05 means that Ha is rejected and H0 is accepted. (5) Liquidity, Profitability, Solvency, Company Size simultaneously have an effect on audit delay in service companies listed on the IDX for the 2014-2018 period. Based on the results obtained, the statistical value is 2.7417 and F table 2.54. Thus the results obtained are statistical 2.7417> F table 2.54 and sig value 0.0337 <0.05, the decision Ha accepted and H0 rejected.

Keyword :

Audit Delay, Liquidity, Profitability, Solvency, And Company Size

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