Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015

Abstract

The Purpose of this research is to know are profitability, leverage, audit committee, audit opinion, , and auditor’s reputation of factors which influence of the audit delay at manufacturing companies registered in Indonesian Stock Exchange. The population is manufacturing company listed inIndonesian Stock Exchange in 2011 to 2015. Sampling technique employed is Purposive Sampling with the total sample of 375 companies. Analytical technique used in this research is analysis of logistic regressions .The result shows that profitability and auditor’s reputation is constitute of factor which influence of audit delay, leverage, audit committee, and auditor’s opinion, aren’t constitute of factors which influence of audit delay.