PENGARUH PROFITABILITAS, PENYELESAIAN LAPORAN KEUANGAN DAN OPINI AUDIT TERHADAP AUDIT DELAY

Abstract

This research aimed to find out and examine the effect of profitability, financial statement completion and audit opinion on audit delay. While, profitability was measured by Return on Asset. Meanwhile, the completion and audit opinion was measured by dummy. This research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample based on criteria given. Furthermore, the data analysis technique used multiple linear regression with SPSS 21. The research results concluded profitability (Return on Assets) had a negative effect on audit delay. This was proven that a higher the profitability was, the less companies audit delay would be consequently, it determined companies to fasten financial statement delivering. On the other hand, both financial statement completion and audit opinion did not affect audit delay. It was caused as every go public company had their obligation to publish financial statements on time. In addition, this happened since the auditor had worked professionally, hence; auditor opinion either qualified or unqualified did not affect how long the process of audit completion.
Keywords: profitability, financial statement completion, audit opinion, audit delay