PENGARUH DEBT TO EQUITY RATIO, FINANCIAL DISTRESS, KOMITE AUDIT DAN OPINI AUDIT TERHADAP AUDIT DELAY JURNAL ONLINE MAHASISWA (JOM) FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BUDI LUHUR

Abstract

This research aims to obtain empirical evidence about the influence of the debt to equity ratio, financial distress, audit opinion, audit committee against audit delay. There are five variables used in this study, which is audit delay as dependent variable  while debt to equity ratio, financial distress, audit opinion, audit committee as independent variable. This study was conducted at manufacture companies listed in Indonesian Stock Exchange period 2013-2016. Sampling method in this study using purposive sampling method, with predetermined criteria which obtained 48 samples of study. The analysis method used was multiple linear regression analysis though SPSS program version 24.0. The test result is financial distress, audit opinion,  significantly influence audit delay, meanwhile debt to equity ratio and audit comittee does not significantly influence on audit delay.