ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, KUALITAS AUDITOR DAN AUDIT TENURE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2015

Abstract

The increase of company listed in Capital Market caused demand of financial report auditing by public accountant is getting higher. Companies have obligation to publish their audit financial report to provide information for the external parties, especially investors in determining the investment decision. The sooner the submission of audit financial report, could give good sign fo the investors and late of audit financial report submission caused bad sign for the market. Normally, the investor assume that late submission means bad performance of the company. The period since date of comercial financial report until audit financial report submission refers to the length time of auditing which is call audit delay. There are many factors which are possible to affect the audit delay, such as size of company, profitability, solvency, contingency, audit tenure, and others. This research conducts to research the factors which are affecting audit delay. Variabels as sample on this research are size of company, profitability, solvability, auditor’s quality and audit tenure at manufacturing companies listed on the Indonesia Stock Exchange 2012-2015. The amount of population is 142 companies which become 31 sample by using purposive sampling and 124 observation during 2012 until 2015. The result of this research is profitability, auditor’s quality and audit tenure have negative impact to audit delay. While, company’s size and auditor’s quality have no impact to audit delay.

Keywords: audit delay, company size, profitability, solvency, auditor quality, audit tenure