Pengaruh Profitabilitas, Solvabilitas dan Komite Audit terhadap Audit Delay pada Perusahaan Barang Konsumsi yang Terdaftar di BEI

  • Siti Rukmana STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang
  • Mimin Yatminiwati STIE Widya Gama Lumajang


The study aims to examine the effect of profitability, solvency, and audit committees on audit delay, using descriptive statistical analysis, classic assumption test, and multiple linear analysis.this study uses the company’s secondary data, with total population of 43 companies and total sample of 19 companies over 3 years, 2015 up to 2017.this study uses purposive sampling method and include in quatitative study.the result of this study is variables that effect towards audit delay only profitability variable, while solvency and audit committees have no effect towards audit delay.