Faktor-faktor yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015)

Abstract

The aim of this research is to analyze the effect of company size, profitability, audit committee, and auditor’s opinion to audit delay in manufacturing companies listed in Indonesia Stock Exchange 2013-2015. Sampling method that used is purposive sampling and the result are 90 firms as sample. This research is done for 2013-2015 period. Data that used in this research is secondary data, namely the financial statements from each company, published through website www.idx.co.id. Dependent variable in this research is audit delay and independent variable are company size, profitability, audit committee, and auditor’s opinion. The analytical method used is multiple linear regression analysis. The data which have already collected are processed with classic assumption test before hypothesis test. Software SPSS for windows is used to test in this research. The result of this research shows that the profitability and the auditor’s opinion have negative effect to audit delay, meanwhile the company size and the audit committee not affect the audit delay.