Analisis Faktor – Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010 – 2014)

Abstract

The accuracy of the company to publish financial statements may experience ketertundaaan caused by the length of the auditors in completing its audit work. Auditors perform the audit tasks based on a Public Accountant Professional Standards (SPAP). With the sampling technique used purposive sampling, that the selection of the sample is not random that the information obtained by using certain considerations which are generally adapted to the purpose or research problems. Methods of data analysis using multiple linear regression analysis. The results showed that the variables of profitability, solvency, Opinion Auditor, Company Size and Size of Firm simultaneously or jointly significant effect on Audit Delay. Partially, variable profitability, Auditor Opinion and Firm Size significant effect on Audit Delay. While variable Solvency and Company Size no significant effect on Audit Delay. Then the ability of independent variables to explain the dependent variable in the research model by 51.9 percent.

Keywords : Audit Delay, Profitability, Solvency, Auditor Opinion, Company Size and Size of Public Accounting Firm