PENGARUH AUDIT TENURE, PROFITABILITAS, SOLVABILITAS TERHADAP AUDIT DELAY PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2024

WAHYUNI, PUTRI (2026) PENGARUH AUDIT TENURE, PROFITABILITAS, SOLVABILITAS TERHADAP AUDIT DELAY PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2024. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK PUTRI WAHYUNI. Pengaruh Audit Tenure, Profitabilitas, dan Solvabilitas terhadap Audit Delay pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024. (Dibimbing oleh Ibu Kusminaini Armin, S.E., M.M. dan Ibu Nuri Annisa Fitri, S.E., M.Si) Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, profitabilitas, dan solvabilitas terhadap audit delay, baik secara simultan maupun parsial pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian terdiri atas 29 perusahaan dengan 145 observasi yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan analisis statistik deskriptif, uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, analisis regresi linear berganda, uji t (parsial), uji F (simultan), dan koefisien determinasi (Adjusted R Square) dengan bantuan program Statistical Product and Service Solutions (SPSS) versi 26. Hasil penelitian menunjukkan bahwa secara simultan audit tenure, profitabilitas, dan solvabilitas berpengaruh signifikan terhadap audit delay (F hitung = 12,068; Sig. = 0,000 < 0,05). Secara parsial, audit tenure berpengaruh negatif dan signifikan terhadap audit delay (Sig. = 0,017 < 0,05), sedangkan profitabilitas tidak berpengaruh signifikan terhadap audit delay (Sig. = 0,091 > 0,05) dan solvabilitas juga tidak berpengaruh signifikan terhadap audit delay (Sig. = 0,427 > 0,05). Nilai Adjusted R Square sebesar 0,062 menunjukkan bahwa audit tenure, profitabilitas, dan solvabilitas mampu menjelaskan 6,2% variasi audit delay, sedangkan 93,8% sisanya dijelaskan oleh variabel lain di luar model penelitian. Kata Kunci: Audit Delay, Audit Tenure, Profitabilitas, Solvabilitas. ABSTRACT PUTRI WAHYUNI. The Influence of Audit Tenure, Profitability, and Solvency on Audit Delay in Food and Beverage Sub-sector Companies Listed on the Indonesia Stock Exchange (2020–2024). (Supervised by Ms. Kusminaini Armin, S.E., M.M. and Ms. Nuri Annisa Fitri, S.E., M.Si) This study aims to analyze the effect of audit tenure, profitability, and solvency on audit delay, both simultaneously and partially, in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used secondary data obtained from the companies’ annual financial statements. The research sample consisted of 29 companies with 145 observations selected using the purposive sampling technique. Data were analyzed using descriptive statistical analysis, classical assumption tests consisting of normality, multicollinearity, autocorrelation, and heteroscedasticity tests, multiple linear regression analysis, partial test (t-test), simultaneous test (F-test), and coefficient of determination (Adjusted R Square) with the assistance of the Statistical Product and Service Solutions (SPSS) version 26. The results showed that audit tenure, profitability, and solvency simultaneously had a significant effect on audit delay (F-value = 12.068; Sig. = 0.000 < 0.05). Partially, audit tenure had a negative and significant effect on audit delay (Sig. = 0.017 < 0.05), while profitability had no significant effect on audit delay (Sig. = 0.091 > 0.05), and solvency also had no significant effect on audit delay (Sig. = 0.427 > 0.05). The Adjusted R Square value of 0.062 indicates that audit tenure, profitability, and solvency explain 6.2% of the variation in audit delay, while the remaining 93.8% is explained by other variables outside the research model. Keywords: Audit Delay, Audit Tenure, Profitability, Solvency.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny PUTRI WAHYUNI
Date Deposited:	11 Aug 2026 02:27
Last Modified:	11 Aug 2026 02:31
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11361

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