PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDITOR TERHADAP HASIL AUDIT DELAY

Abstract

This research aims to determine whether the influence of Profitability, Leverage, and Auditor Quality To Delay Audit, As for some companies today are experiencing delays in the delivery of audited financial statements So as to influence investors' decisions to invest shares. The method of analysis that used in this research is multiple linear regression analysis with SPSS application tools (Statistical Product and Service Solutions) version 23. Population used as research object that is Consumer Goods company that listed in Indonesia Stock Exchange period 2014-2016, this type of research quantitative method using purposive sampling technique, it has been obtained by the number of sample of 32 consumer goods companies, total observation are 3 years from which published the financial statements respectively, selected 96 objects of observation. the data used is secondary data that is the company's financial statements obtained from www.idx.co.id. Independent variables in this research are Profitability, Leverage, and Auditor Quality while Dependent Variable is Audit Result delay, the audit result is projected in the form of auditor's opinion. The results of this research indicates that the variable Quality Auditor has not effected significantly on audit delay results with regression coefficient -0.898 and significance level 0.798 but, profitability and leverage variables significantly influenced audit delay. simultaneously, the independent variable has a significant influence on the dependent variable.
Keywords: Profitability, leverage, auditor quality, audit result delay