DETERMINAN AUDIT DELAY PERUSAHAAN DALAM INDEKS LQ45

Abstract

This research aimed to find out the effect of profitability, auditor’s opinion, institusional ownership, leverage, and type of industry on audit delay. Profitabilitu was measured by Return On Assets, auditor’s opinion was measured by a dummy variable, institusional ownership was measured by institusional ownership formula, leverage was measured by Debt to Equity Ratio, and type of industru was measured by a dummy variable. The research was quantitative. Moreover, the data collection technique used purposive sampling method I,e., a sample selection with determined criteria. In line with that, there were 180 samples from 45 companies that were included on the LQ-45 index companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020. Furthermore, the data analysis technique used multiple linier regression with SPSS (Statistical Product and Service Solotion) Program 25. The result showed that both leverage and type of industri affected audit delay. on the other hand, profitability, auditor’s opinion, and institusional ownership did not affect audit delay.