- Total Assets,
- Profitability,
- Solvency,
- Audit Opinion,
- Audit Delay
Copyright (c) 2023 Akhmad Zain Muzauwas, Nurasik Nurasik

This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The purpose of this research is to the effect of Total Assets, Profitability, Solvency, and Audit Opinion to Audit Delay in Food and Beverage Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange in 2018-2020. This research used secondary data which can be accessed through the website of Bursa Efek Indonesia (www.idx.co.id) in the form of financial statements and company annual reports. The data analysis technique used was descriptive statistical analysis, the classic assumption test, t test, and multiple regression analysis using SPSS version 20 software. The population are 32 Food and Beverage Sub-Sector Manufacturing Company and the sampling method was carried out by purposive sampling method. With this method, 24 companies are acquired as a sample with 3 years of observation period (2018-2020). Thus the sum of this research is 72 observation. The result of the study shows that the total asset, and audit opinion gave significant negative effect on audit delay. On the other hand, profitability and solvency does not effect to audit delay
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