PENGARUH OPINI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN PROFITABILITAS TERAHADAP AUDIT DELAY

Abstract

A financial statement is useful and relevant for the user when it is presented on time. While, one factor which affect time punctuaclity of its presentation is the audit’s length of time which apllied by KAP or audit delay. Audit delay is the time span of completing the annual audit of financial statements, from which the closing date of company’s books to the date stated in the independent auditor’s report. Moreover, the leght of audit delay affects the velue of financial statement which have been audited. This research aimed to find out whether audit opinion, KAP size, and profitability affected the audit delay. Furthmore, the data were secondary which in the form of audit financial statement. For the population, it was bankingcompanies which were listed on IDX 2013-2017. Meanwhile, the data collection technique used purposive sampling. In line with, there were 30 companies as sample. In addition, the data analysis technique used multiple linear regression with SPSS. The research result concluded audit opinion did not affect the audit delay.
One the other hand, KAP size and profitability had affected the audit delay.
Keywords: audit delay, audit opinion, KAP size, profitability