Pengaruh Solvabilitas, Pergantian Auditor Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Pertambangan Subsektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 – 2024

Abstract

Audit delay pertains to the duration or time span taken by an auditor to complete the auditing process as a component of their fieldwork activities, which is measured. The audit procedure is time-consuming due to the need for meticulousness when examining financial statements, resulting in identifying the length of the audit delay. The purpose of this study is to analyze and test the effect of solvency, auditor change, audit opinion on audit delay in coal mining companies. The type of study is quantitative that uses secondary information, namely the annual financial statements of coal mining companies that have been audited and listed on the Indonesia Stock Exchange (IDX) for four consecutive years, namely in 2021 - 2024. A total of 140 coal mining companies were chosen as the sample through a purposive sampling approach. The data were analyzed using multiple linear regression, processed with IBM SPSS version 26. The findings reveal that solvency and auditor changes significantly influence audit delay, whereas the audit opinion does not have any impact on audit delay. Keywords: Solvency, Audit Switching, Audit Opinion, Audit Delay