Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015)

Abstract

The purpose of this research is to analize the effects from company size, audit opinion, KAP reputation and industrial sector to the audit delay at financial and manufacturing companies listed in BEI. The population of this research is financial and manufacturing companies listed in BEI during 2013-2015 period with purposive sampling method. Analytical techniques used in this reseacrh is analysis of multiple linier regession with SPSS 21. Samples collected in this study as much as 131 companies, with total sample as many as 393. The result of this research shows that company size, audit opinion, KAP reputation and industrial sector are significant-negatively affect toward audit delay.