PENGARUH PROFITABILITAS, LEVERAGE, KUALITAS KAP DAN OPINI AUDITOR TERHADAP AUDIT DELAY

  • Paulus Franciscus Siahaan
  • Andayani Andayani
Keywords: audit aelay, profitability, leverage, kap quality, audit opinion

Abstract

This research aimed to examine the effect of profitability, leve rage, KAP quality and audit opinion on audit delay. While, the population was banking companies which were listed on Indonesia Stock Exchange (IDX) from 2015 until 2018. Moreover, the data collection technique used purposive sampling technique, in which the sample was based on criteria given. In line with, there were 38 banking companies as sample. Furthermore, the data analysis technique used multiple linear regression analysis with SPSS (Statistical Product and Service Solution). The research result, from t-test, concluded profitability affected audit delay of banking companies which were listed on IDX from 2015 until 2018. Likewise, leverage affected audit delay of banking companies which were listed on IDX from 2015 until 2018. Similarly, KAP quality affected audit delay of banking companies which were listed on IDX from 2015 until 2018. On the other hand, audit opinion did not affect audit delay of banking companies which were listed on IDX from 2015 until 2018.
Keywords: audit aelay, profitability, leverage, kap quality, audit opinion

Published
2021-09-07