ABSTRACT

This study aims to determine the effect of solvency, company size,
and audit committee on audit delay in manufacturing companies listed on the
Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sampling
technique was purposive sampling method so that a sample of 12 companies
and 26 samples were obtained. Analyzed using SPSS 25. Simultaneous
analysis says that the four independent or independent variables, namely
solvency, firm size, and audit committee have a simultaneous influence on
audit delay. Partial analysis says that the complexity of the company's
operations, company size, and the audit committee have an influence on audit
delay.

Keywords: Solvency, Company Size, Audit Committee and Audit Delay