PENGARUH KONDISI KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia)

Abstract

This research aimed to find out the effect of profitability, firm size, and audit committee on the audit delay of consumer goods companies which were listed on Indonesia Stock Exchange 2014-2017. Profitability was measured by Return On Asset. Firm size was measured by Ln Total Asset. Audit committee was measure by number of audit committee, and Audit Delay was measure by evaluating number of days between the book closing and the published of audit financial statement. The research was quantitative. Moreover, the data used secondary which was taken from www.idx.co.id. Furthermore, the sampling collection technique used purposive sampling, in which the collection was based on criteria given. In line with, there were 42 companies as sample. In addition, the data analysis technique used multiple linear regression with SPSS version 23. The research result concluded profitability had negative effect on the Audit Delay. Moreover, the firm size as well as Audit Committee did not affect on the Audit Delay.
Keywords: Profitability, Firm Size, Audit Committee, Audit Delay