PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN PERDAGANGAN BARANG DAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – 2013

Abstract

The aim of this is to analyze the effect of assets growth, ownership, financing policy, inflation rate with and interest rate with of the go public company that listed as Bursa Efek Indonesia Stock Excange in the years of 2009 – 2013.

                There are Five variables in this research that consist of Five independent variables namely growth, ownership, financing policy, inflation rate with and interest rate with and size of public accounting firm and one dependent variables namely Audit Delay. The method of sample selection in this research using purposive sampling method which consist of 45 companies that consistenly listed. In Indonesian Stock Excange in the periode 2009 – 2013 were consistenly submitted financial statement for 2009 – 2013. The analysis toll that used in this research is multiple linear regression.

                According to the results of research, it be concluded that Audit Delay, assets growth, ownership, financing policy, inflation rate with and interest rate with.

Keywords    : Audit Delay, assets growth, ownership, financing policy, inflation rate with and interest rate with.