PENGARUH TOTAL ASET, PROFITABILITAS, LEVERAGE, DAN UKURAN KAP TERHADAP AUDIT DELAY

Abstract

Financial statement which has been published by the company particularly the company which requires source of funds from the external party can generate good news and bad news to the external party since in the implementation of audit requires some of time to collect competence evidences until the report of independent auditor is published. The completioijn of the implementation of independent audit of annual financial statement is measured based on the duration of time which is required by the company to obtain the report of the independent auditor, from the closing date on December 31st to the date that is written on the report of independent auditor, this is commonly known is audit delay.The research is meant to examine whether total assets, profitability, leverage, and the size of Public Accountant Office have an influence to the audit delay. The samples are LQ 45 companies in 2011-2014 periods. The sample collection method has been carried out by using certain criteria which is desired by the researcher in which it is based on the criteria itself and 80 samples of 20 companies in 2011-2014 periods have been selected.It has been found from the result of the research that partially the total assets and leverage (DER) has influence to the audit delay whereas profitability (ROA) and the size of Public Accountant Office does not have any influence to the audit delay.
Keywords: Audit Delay, Total Assets, Profitability, Leverage, the Size of Public Accountant Office (KAP)