PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN KAP, AUDIT TENURE DAN SOLVABILITAS TERHADAP AUDIT DELAY

Abstract

This Research aimed to find out the effect of firm size, profitability, KAP size, audit tenure and solvability on the audit delay of some manufacturing companies which were listed in Indonesian Stock Exchange 2014-2017. The research was quamtitative. While, the sampling collection technique used purposive sampling in which the sample was collected based on criteria given. Moreover, there were 224 data collected from 56 companies during four years observation. In addition, the data analysis technique used multiple regression analysis with SPSS version 23. The research result concluded the firm size and profitability had negative effect on the audit delay. It meant, the bigger company and the higher profit the company had, the sorter duration of time in audit reporting would be. On the other hand, the KAP size, audit tenure and solvability did not affect on the audit delay. In other words, every KAP had their high priority procedure and limited time to have their audit reporting finished. In accordance with, the KAP reputation, its length, client and the amount of company debts did non affect on the duration of the audit statement which was published.
Keywords: Firm Size, Profitability, KAP Size, Audit tenure, Solvability.