Faktor-Faktor yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

Abstract

This study aims to analyze the effect of company size, age of company, public accountant firm size, auditor opinion to the audit delay an annual report of manufacturing companies listed in Indonesian Stock Exchange in 2014-2016. This research used 107 manufacture companies that met criteria with total 321 data, sample selected using purposive sampling method. The analysis technique used is multiple linier regression analysis. The result showed that company size affect audit delay, meanwhile age of company, public accountant firm size, and au ditor opinion not affect the audit delay.