PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY

Abstract

This research aimed to examine the effect of company internal factors i.e. firm size, profitability, audit committee competence, audit opinion, firm age, and external factors i.e. reputation of public accountant office on the audit delay. While, the research was the quantitative. Moreover, there were seventeen agricultural companies, which were listed on Indonesia Stock Exchange 2015-2017, as sample. Furthermore, the sampling collection technique used purposive sampling, in which the sample ws taken based on citeria given. In addition, the data analysis technique used multiple linear regression. For the research result, it concluded as follows: (a) the firm size had negative effect on the audit delay, (b) profitability size had negative effect on the audit delay, (c) audit committee competence had negative effect on audit delay, (d) audit opinion did not effect on audit delay, (e) firm age did not affect on the audit delay, (f) reputation of public accountant office did not affect on the audit delay. This research can be used to predict factors that’s influece audit delay in agricultural companies.
Keywords: Audit Delay, Company Size, Audit Committee Competence, Audit Opinion, KAP Reputation