FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine and analyze the effect of operational cash flow, profitability, Leverage, and auditopinion on audit delay. The population that used in this research is LQ45 companies which listed on the Indonesia
Stock Exchange IDX) in the period 2015 to 2019. The sample selection was carried out by purposive sampling.Based on certain predetermined criteria, we obtained 7 companies as a sample with 35 observational data. Themethod that used to test the hypothesis is multiple linear regression mehod with the application tool SPSS 20(Statistical Product and Service Solutions). After testing and analyzing the data, the result showed that theoperational cash flow variables profitability and audit opnion had no effect on audit delay
. While the Leveragvariable has a negative effect on audit delay with a significant value of 0.00, which means it is below 0.05. thisindicates that the higher the Leverage the company has, the higher the risk of loss, money affects the speed inpresenting financial statement.

Keywords: operating cash flow, profitability, leverage, audit opinion and audit delay