PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PERUSAHAAN MANUFAKTUR

Abstract

This research is meant to analyze the influence of company internal and external factor to the audit delay on
manufacturing companies which are listed in the IDX in 2013-2015 periods. Some factors which will be
examined in this research are profitability, solvency, firm size, auditor reputation, and auditor opinion as the
independent variable whereas the audit delay is the dependent variable. This research has been done by using
two kinds of research variables, i.e. dependent variable and independent variable. The dependent variable i.e.
audit delay; independent variables are profitability, solvability, size firm, reutation auditor and opinion auditor.
The research samples are 67 companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015
periods. The data in this research is in the form of financial statement and the selection of samples has been
carried out by using purposive sampling method. The analysis instrument has been carried by using multiple
linear regressions. The result of hypothesis test shows that solvency, firm size, and auditor reputation give
positive and significant influence to the audit delay in the submission of financial statement. Nevertheless,
profitability and auditor opinion does not give any influence to the audit delay in the submission of financial
statement.
Keywords: financial statement, firm size, auditor reputation, auditor opinion, audit delay