PENGARUH PROFITABILITAS, SOLVABILITAS, SIZE, KOMITE AUDIT, KOMPLEKSITAS OPERASI DAN OPINI AUDITOR TERHADAP AUDIT DELAY

Abstract

This research is meant to examine the influence of profitability, solvability, audit committee, operation
complexity and auditor opinion to the audit delay through the annual financial statement which has been
prepared by consumer goods companies which are listed in IDX in 2013-2016 periods. The population of this
research has been obtained by using purposive sampling method on consumer goods companies which are listed
in IDX in 2013-2016 periods and based on the predetermined criteria there are 34 consumer goods companies
which have been selected as samples with 4 consecutive years of observation so 136 observation objects have been
obtained. The data is the secondary data in the form of annual financial statement of the company which has been
obtained from IDX. The analysis has been carried out by using multiple linear regressions with its significance
level is 5% and the application instrument of SPSS. The result of the research shows that the audit committee
gives negative influence to the audit delay meanwhile the variables of profitability, solvability, size, operation
complexity and auditor opinion does not gives any influence to the audit delay. Simultaneously the independent
variables give significant influence to the dependent variable with its significance level is 0.011.

Keywords: Audit delay, financial ratio, size, audit committee, auditor opinion.