Pengaruh Ukuran Perusahaan, Solvabilitas, Reputasi Kantor Akuntan Publik dan Komite Audit terhadap Audit Delay

(Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Secara Konsisten pada Bursa Efek Indonesia Periode 2012 - 2016)

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, solvability, reputation of KAP and audit committee on audit delay. In the research there are five variables used are audit delay as dependent variable, while firm size, solvability, reputation KAP and audit committee as independent variable. The research was conducted at a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2012-2016. Sampling method in this method using purposive sampling method, with the criteria that have been determined then obtained as many as 65 research samples. The analytical method used is multiple linear regression analysis through SPSS program version 20.0. The results of this study indicate that there is a significant influence between the KAP's reputation on audit delay, while between company size, solvability and audit committee did not significantly affect audit delay.