PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2021-2025

WULANDA, SILKA (2026) PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2021-2025. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK SILKA WULANDA. Pengaruh Solvabilitas, Ukuran Perusahaan, dan Profitabilitas terhadap Audit Delay Pada Perusahaan Sub-sektor Industri Dasar dan Kimia yang terdaftar di BEI tahun 2021-2025. (Dibawah Bimbingan Bapak Yancik Syafitri, SE,M.Si dan Ibu Nuri Annisa Fitri, SE,M.Si) Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Solvabilitas, Ukuran Perusahaan, dan Profitabilitas secara parsial maupun simultan terhadap Audit Delay pada perusahaan sub-sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan sub-sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2021-2025 melalui situs resmi www.idx.co.id. Teknik pengambilan sampel menggunakan purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 22 perusahaan dengan 110 data observasi selama periode 2021-2025. Uji yang di gunakan berupa uji Analisis Statistik Deskriptif, uji Normalitas, uji Asumsi Klasik (uji Multikolinearitas, uji Heteroskedastisitas, uji Autokorelasi), analisis Regresi Linear Berganda, uji Hipotesis ( uji F, uji t), Koefisien Determinasi (R2). Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan program IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa secara simultan Solvabilitas, Ukuran Perusahaan, dan Profitabilitas berpengaruh signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,041 < 0,05. Secara parsial, Solvabilitas tidak berpengaruh signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,529, Ukuran Perusahaan berpengaruh signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,006, sedangkan Profitabilitas tidak berpengaruh signifikan terhadap Audit Delay dengan nilai signifikansi sebesar 0,292. Kata Kunci : Solvabilitas, Ukuran Perusahaan, Profitabilitas dan Audit Delay ABSTRACT SILKA WULANDA. The Effect of Solvency, Firm Size, and Profitability on Audit Delay in Basic Industry and Chemicals Sub-sector Companies Listed on the Indonesia Stock Exchange. (Supervised by Mr Yancik Syafitri, SE,M.Si and Ms Nuri Annisa Fitri, SE,M.Si.) This study aims to determine and analyze the partial and simultaneous effect of Solvency, Firm Size, and Profitability on Audit Delay in Basic Industry and Chemicals sub-sector companies listed on the Indonesia Stock Exchange (IDX). The data used are secondary data obtained from the financial statements of Basic Industry and Chemicals sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2025 period through the official website www.idx.co.id. The sampling technique used was purposive sampling. The sample consisted of 22 companies with a total of 110 observations during the 2021-2025 period. The tests used include Descriptive Statistical Analysis, Normality Test, Classical Assumption Test (Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), Multiple Linear Regression Analysis, Hypothesis Testing (F-test, t-test), and the Coefficient of Determination (R²). The analysis method used was multiple linear regression with the assistance of IBM SPSS version 26. The results show that simultaneously, Solvency, Firm Size, and Profitability have a significant effect on Audit Delay with a significance value of 0.041 < 0.05. Partially, Solvency has no significant effect on Audit Delay with a significance value of 0.529, Firm Size has a significant effect on Audit Delay with a significance value of 0.006, while Profitability has no significant effect on Audit Delay with a significance value of 0.292. Keywords : Solvency, Firm Size, Profitability and Audit Delay

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ny SILKA WULANDA
Date Deposited: 12 Aug 2026 01:57
Last Modified: 12 Aug 2026 04:28
URI: http://repository.univ-tridinanti.ac.id/id/eprint/11378

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