FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aims to test and analyze the factors that influenced the audit delay ie firm size, profitability, leverage, and audit opinion. Population used is LQ 45 company which is listed in the Indonesia Stock Exchange (BEI) in 2013 until 2016 period. The sample selection is been done by purposive sampling. Based on certain criteria specified, then obtained of 25 sample companies with 100 observation data. The method used to test the hypothesis is multiple linear regression method with using SPSS 23 (Statistical Product and Service Solutions) application tool. After testing and data analysis, it is found that the profitability and leverage variables have no influence on the audit delay. Corporate size variables negatively influenced the audit delay with significant value 0.01 which means below 0.05. This indicates that the size of the company will influenced the speed in presenting the financial statements. Audit opinion variable negatively influenced audit delay with significant value 0.048 which means below 0.05. This indicates that the auditor provides a reasonable opinion with the exception of causing longer published financial statements.
Keywords: Company size, profitability, leverage, audit opinion, audit delay.