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

Abstract

While, this research aimed to examine the effect of firm size, solvability, profitability, audit opinion and audit
reputation on the audit delaye research was quantitative. Moreover, the population was 165 manufacturing
companies had been active members of Indonesia Stock Exchange 2014-2017. Furthermore, the data collection
technique used purposive sampling. In line with, there were 88 samples with annual report as data source. In
addition, the data analysis technique used multiple linier regression with SPSS, F test and t-test. The research
result concluded Solvability (DAR) had positive effect on the audit delay. Meanwhile, profitability and Audit
Opinion (OA) had negative effect on the audit delay. On the other hand, The Firm Size (LnTA) and Audit
Reputation (RA) did not affect the audit delay. In brief, from the research result, it was expected to give more
benefits on the investors in investing their capital by using DAR, ROA and OA which were used to predict audit
delay in the future.
Keywords: firm size, solvability, audit reputation