PENGARUH FINANCIAL DISTRESS, LEVERAGE,KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Sektor Perdagangan Jasa dan Investasi subsektor Perdagangan Eceran yang terdafar di Bursa Efek Indonesia periode 2015-2017)

Abstract

                    Financial statements will be useful and relevant for users of financial statements if delivered in a timely manner, one of which influences it is the length of time the audit is completed by an independent auditor or audit delay. This research was conducted to examine the effect of financial distress, leverage, audit committee and firm size on audit delay in service and investment trading sector companies, the energy trading subsector listed on the IDX for the period 2015-2017. The population in this study were 25 companies. Determination of the sample is done by purposive sampling technique so that there are 16 samples so the number of observational data is 48. The method of this research is multiple linear regression analysis, with the data analysis tool used is descriptive statistical test, classic assumption test, multiple linear regression analysis, test coefficient of determination (R2), and hypothesis testing. The results of this study are that financial distress and company size have a significant negative effect on audit delay, while leverage and audit committees have no significant effect on audit delay.