Pengaruh Ukuran Perusahaan, Reputasi KAP, Profitabilitas, dan Leverage Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2012-2015)

Abstract

The aims of this study was to analysis the influence company size, reputation of the firm, profitability, leverage to the audit delay.The approach of this study was quantitative.The population in this research is mining companies in Indonesia registered in Indonesia Stock Exchange. Determination of sample using purposive sampling and get 17 companies as sample for period 2012-2015. The data collected was secondary data with the method of documentation. Data analysis usingmultiple linear regression.The result of this study showed that company size, profitability, and leverage do not have a significant effect on the audit delay. While reputation of firm have a significant effect on the audit delay.