PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR DAN KUALITAS AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2011-2015

Abstract

This study aims to identify and analyze whether the level of firm size, profitability, solvency, the auditor's opinion and audit quality, either partially or simultaneously significantly affect audit delay in property and real estate company listed on the Indonesia Stock Exchange.

            The sampling method used is purposive sampling and obtained a sample of 112 companies. This research was conducted for the period 2011 to 2015. The data used are the financial statements of each sample company, published through the site www.idx.co.id. As for the dependent variable is the audit delay and independent variables are firm size, profitability, solvency, the auditor's opinion and audit quality. The process of data analysis done first is the classic assumption test, and then performed using SPSS software.

            The analysis showed that simultaneous company size, profitability, solvency, the auditor's opinion and audit quality jointly influence the audit delay. But pasrsial positive effect on audit quality audit delay, while the size of the company, profitability, solvency, the auditor's opinion does not affect the audit delay.

Keywords: Audit delay, company size, profitability, solvency, the auditor's opinion and audit quality.