ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016

Abstract

ABSTRACT

This research aims to determine the factors that affect audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The factors tested in this study are solvability, profitability, liquidity, auditor opinion, firm size, and PAF quality as independent variables and audit delay as the dependent variable. This research is a comparative research with an ex-post pact approach, with a purposive sampling method. The research samples were 29 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016, so that the research data analyzed amounted to 145 companies. The analytical method used were descriptive analysis, classical assumption test, and multiple linear regression. The results showed that, the auditor"™s opinion and company size had a significant effect on audit delay, while the liquidity, profitability, quality org PAF, solvability did no significantly affect audit delay, and simultaneously firm size auditor"™s opinion, PAF quality, solvability, liquidity, profitability affected audit delay.

Keywords : audit delay, auditor"™s opinion, PAF quality, company size, solvability, profitability, and liquidity.