Analisis Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Profitabilitas, Solvabilitas, Dan Opini Audit Terhadap Audit Delay

Abstract

This research describes the impact company size, profit and loss statement, profitability, deb to equity ratio, and audit opinion on audit delay. Sample of this research obtained with 30 company listed in the Indonesian Stock Exchange from 2011 until 2015 using 2 steps method random sampling and then purposive sampling method. Data analysis was perfomed using linear regressions. The result of this research is that company size and audit opinion, significantly affect the audit delay. On the other hand profit and loss statement, profitability, and debt to equity ratio do not significantly acceptance of audit delay