FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahan Perbankan yang Terdaftar di Bursa Efek Indonesia)

Abstract

This study aims to determine the effect of firm size, age of company, public accountant firm size, structure of share holder, auditor opinion, leverage and auditor change on audit delay in banking companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The population in this study includes banking companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used in this study was purposive sampling to obtain a sample of 108 samples. In this study using quantitative methods using secondary data obtained from direct access to www.idx.co.id. Before data analysis is carried out, a prerequisite analysis test includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data analysis method used in this study is multiple linear regression. The results of this study conclude that what can affect audit delay, namely firm size, public accountant firm size, structure of share holder and auditor change. While the age of company, auditor opinion and leverage do not affect audit delay.
Keywords: Audit Delay, KAP size and auditor change.