PENGARUH KEPEMILIKAN PUBLIK, SOLVABILITAS DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL MODERATING

Abstract

The purpose of this study was to analyze the significance of the influence of the
Public Ownership, Solvency, Profitability on the Audit Delay. It also tested the
moderating variable (Public Accounting Firm Reputation) strengthening the
influence of public ownership variables, Solvency and Profabilitas on the Audit
Delay. This research was conducted at the state-owned company in BEI period 2011-
2015 the number of samples used were 18 companies through purposive sampling.
Data analysis technique used is the classical assumption, multiple linear regression
analysis and Moderated Regression Analysis (MRA) with SPSS 22. The results of
partial analysis we concluded that the independent variables did not significantly
influence the Audit Delay. The results showed that the moderating variable
Reputation Audit Firm does not moderate the Delay on the independent variable.
While the results of simultaneous analysis we concluded that the independent
variable and significant effect on Audit Delay. The results of the analysis of
determination coefficient values obtained Adjusted R Square by 7.9% while the
remaining 91.1% is influenced by other variables outside variables studied.
Keywords: audit delay, public ownership, solvency, profitability, reputation public
accounting firm.