PENGARUH KEPEMILIKAN SAHAM, PROFITABILITAS, LEVERAGE, DAN OPINI AUDITOR TERHADAP AUDIT DELAY

Abstract

This research is meant to find out whether the influence of stock ownership, profitability, leverage, and
auditor opinion to the audit delay on banking companies which are listed in Indonesia Stock Exchange
in 2013-2015 periods. This research has been done by using purposive sampling method and applied
quantitative research. The data is the secondary data which is the financial statement of the company
which has been obtained from www.idx.co.id. The samples are 33 companies with three observation
periods so 99 observation objects have been selected as observation objects. The independent variables
uses stock ownership, profitability, leverage, and auditor opinion to the audit delay. This research has
been done by using multiple linear regressions and statistics test the SPSS 20th version. Based on the
result of the research, it indicates that institutional ownership and profitability gives negative influence
whereas managerial ownership, leverage and auditor opinion does not give any influence to the audit
delay.
Keywords: Stock ownership, profitability, leverage, auditor opinion, audit delay.