PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY

Abstract

This research is aimed to examine the influence of profitability, leverage, and firm size to the audit delay on consumer goods sector companies which are listed in Indonesia Stock Exchange (IDX). This research is a comparative causal research with quantitative approach. This research uses consumer goods sector companies which are listed in the IDX in 2012-2016 periods as the research population. The sample selection method has been carried out by using purposive sampling, so that 120 companies which have met with the criteria have been determined by the researcher. The result of this research indicates that profitability and firm size do not give any influence to the level of audit delay of a company. Meanwhile, leverage gives positive influence to the audit delay which means that the level of corporate leverage is getting high, it will make the risk of the company cannot fulfill its obligations is getting high as well. So, companies which have high leverage tends to present their financial statements longer, because within the span of time the company will continue to try to suppress its level of leverage.
Keywords: profitability, leverage, size, audit delay.