PENGARUH KARAKTERISTIK PERUSAHAAN, FAKTOR AUDIT DAN KINERJA KEUANGAN TERHADAP AUDIT DELAY

Abstract

This research aims to test the influence of the audit comitee, company age, audit opinion, KAP size, profitability, solvitability to the audit delay at property and real estate company which is listed in the Indonesia Stock Exchange. The population in this research was taken by using purposive sampling method to the property and real estate company which is listed in the IDX during the 2012-2016 period. Based on the criteria which has been determined then obtained a sample as many as 41 companies. The analysis method that been used is multiple linier regression with using SPSS application. The research results shows that the audit commitee has no influence to the audit delay because of the audit comittee are supervise. The company age has no influence to the audit delay because of the younger company want to make good reputation. Audit opinion influenced to the audit delay because the company which has the opinion of unqualified opinion audit delay is shorter. KAP size has influence to the audit delay because the big four KAP is more better then KAP non big four. Profitability has influence to audit delay because if has a lot of debt more longer the audit delay of the company. Simultaniously, those all factors has influence to the audit delay.
Keywords: audit delay, audit comittee, audit opinion, profitability.