FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS

Abstract

This research analyzes some factors which influence audit delay. The purpose of this research is to find
out the influence of profitability, solvency, firm size and profit and loss of operating and the size of
Public Accounting Firm to the Audit Delay. The samples are 33 consumer goods companies which are
listed in Indonesia Stock Exchange in 2012-2014 periods include sub-sector food and beverage, tobacco
manufacturers, pharmaceuticals, cosmetics and household, houseware. The sample collection method
has been carried out by using purposive sampling. The data has been obtained from company annual
financial statement in Indonesia Stock Exchange. The data analysis has been done by using multiple
linear regressions. The result of the research shows that solvency, firm size, and the size of Public
Accounting Firm has significant influence to the Audit Delay whereas the variables i.e. profitability
and profit and loss of operating does not have any significant influence to the Audit Delay. It can be
concluded from the result of the research that some factors which influence Audit Delay i.e.: solvency,
firm size, and the size of Public Accounting Firm are expected to be considered in determining time
audit in order to find out the performance of the company.

Keywords:Profitability , solvency, firm size, profit and loss of operating and the size of
public accounting firm