Pengaruh Ukuran Kap, Profitabilitas, Komite Audit, Ukuran Perusahaan, Dan Leverage Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2013-2015

Abstract

This aims to obtain empirical evidence influence the size of hood (KAP), the profitability, the audit committee, the company’s size, and leverage against delay in auditing banking company listed on the Indonesia Stock Exchange. The population used in this research was the collection of data taken from the financial statements of companies already banking listings in Indonesia Stock Exchange by 2013-2015. The technique of sampling in this research is the selection of the sample with consideration (Judgement/ purposive sampling), that is the type of the selection of the sample was not randomly which information obtained using certain considerations and generally adapted to the purpose or research issues. Data analysis using multiple linear regression analysis. T his results of this research proves that size of the hood do not affect significantly to the audit delay, the influential negative profitability significantly to audit the audit committee, delay has no effect significantly to the audit delay, the size of the negative effect of the audit delay and significantly to the leverage effect leverage significantly to the audit delay.