ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan yang Tergabung dalam LQ-45 Periode 2011-2015)

Abstract

This study aimed to analyze the factors that affect audit delay in the LQ-45 company listed on the Indonesia Stock Exchange 2011-2015 period. Factors tested in this study is the size of the company, profitability, auditors reputation, and industry type. The population in this study are all companies incorporated in LQ-45 index listed in Indonesia Stock Exchange 2011-2015 period. Based on sample selection using purposive sampling method, obtained by 19 companies or 84 year firm that match the criteria. Data analysis using descriptive statistics, processed with classic assumption test, and hypothesis testing using t test using SPSS version 22. The results of this study indicate that the size of the company and reputation of the auditor does not affect the audit delay, type of industries negatively affect audit delay, while the profitability positively affect audit delay.