PENGARUH AUDIT TENURE, PERGANTIAN AUDITOR, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Sektor Pertanian Sub Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Abstract

A audit delay is the period of completion of the annual financial statement audit, measured by the length of days required to obtain an independent auditor’s report on the audit of the company’s annual financial report, from the closing date of the company’s financial year to the date indicated in the independent auditor’s report. The purpose of this study is to know empirically the influece of audit tenure, audit switching, leverage, and financial distress toward audit delay. This research was conducted company of agriculture sector of plantation sub sector that listed at Indonesia Stock Exchange on periode 2014-2016. The sample selection was done by purposive sampling, the number of samples used were 15 companies from the population of 16 companies. Data analysis technique in this research is multiple linear regression through SPSS program version 22.0. In addition, the result also show the variable of audit tenure has significant positive influece toward audit delay.