PENGARUH OPINI AUDITOR, PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, DAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY

Abstract

This research was conducted at a manufacturing company which is listed in Indonesia Stock Exchange (IDX) period 2014-2016. The method that been used is multiple linear regression analysis with using SPSS application tools (Statistical Product and Service Solutions).The results of this research shows that: Opinion auditor positive influence on audit delay because companies that get opinions other than unqualified will experience a delayed audit delay. Profitability has no influence on audit delay because companies with high or low profits are required to report their audited finances in a timely manner in accordance with BAPEPAM regulations. The company size has negatively influenced the audit delay due to the greater the company, the smaller the audit delay. Solvency does not influenced the audit delay because the auditor has been appointed by the company has prepared the ability and time to perform the auditing process. KAP size has a positive influence on audit delay because in the election of competent KAP may be able to help finishing the company's audited financial report in a timely manner.
Keywords: Audit delay, auditor opinion, financial ratio, company size, KAP size.