Vol 8 (2023): June (in progress)
Business and Economics

Effect of Total Assets, Profitability, Solvency, Audit Opinion on Audit Delay
Pengaruh Total Aset, Profitabilitas, Solvabilitas, Opini Audit Terhadap Audit Delay

Akhmad Zain Muzauwas
Universitas Muhammadiyah Sidoarjo, Indonesia
Nurasik Nurasik
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published June 26, 2023
  • Total Assets,
  • Profitability,
  • Solvency,
  • Audit Opinion,
  • Audit Delay
How to Cite
Muzauwas, A. Z., & Nurasik, N. (2023). Effect of Total Assets, Profitability, Solvency, Audit Opinion on Audit Delay. Academia Open, 8, 10.21070/acopen.8.2023.3826. https://doi.org/10.21070/acopen.8.2023.3826


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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