ANALISIS PENGARUH LEVERAGE, PERTUMBUHAN PERUSAHAAN, LABA OPERASI, ARUS KAS DAN FINANCIAL DISTRESSTERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Abstract

This study aims to analyze the factors that affect audit delay on manufacturing companies listed on the Indonesia Stock Exchange period 2014 to 2016. The factors tested in this research are leverage, growth of the Company, operating profit, cash flow, and financial distress as an independent variable. The number of samples used are 32 companies. Data analysis using multiple linear regression. The result shows that leverage has no effect on audit delay, company's growth negatively affect audit delay, operating profit negatively affect audit delay, cash flow has no effect on audit delay and financial distress does not affect audit delay.