Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2013-2015)
Daftar Isi:
- Abstract The purpose of this research is to find out whether the size of company, solvability, profitability, profit/loss of company and auditor’s opinion are the factors that affect audit delay to manufacturing industries in Indonesia Stock Exchange (IDX) years 2013-2015. Purposive sampling method is used to sample population. The number of samples taken was 102 companies of manufacturing industries which are listed in IDX period 2013-2015. Analysis of data using multiple linear regression analysis. The result of the research show that the size of company and solvability have influence to audit delay, while profitability, profit/loss of company and auditor’s opinion do not have any influence towards audit delay. Keywords : size of company, solvability, profitability, profit/loss of company, auditor’s opinion, and audit delay