FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR TAHUN 2010-2014

Abstract

Time difference between financial statement date and audit opinion date in the financial statement indicates
the length of completion time which is needed by the auditor to finish the audit. The time difference in audit is
known as Audit Delay. This research is meant to test the influence of firm size, solvability, profitability, Public
Accountant Firm reputation, audit opinion, audit tenure to the audit delay. The population is all manufacturing
companies which are listed in the IDX in 2010-2014 periods. The sample collection technique has been carried
out by using purposive sampling. Purposive sampling is the sample determination technique with a certain
consideration. The amount of samples in one year is 83 companies. The secondary data has been applied in this
research in the form of annual financial statement of the company from the IDX. The data analysis technique has
been carried out by using multiple linear regressions analysis with significance level 5%. The result of the
research shows that variables firm size, profitability, and public accountant firm reputation have negative
influence to the audit delay, solvability has positive influence to the audit delay. Audit opinion and audit tenure
does not have any influence to the audit delay.
Keywords: Audit delay, firm size, solvability, profitability, audit tenure.