PENGARUH PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, KUALITAS KANTOR AKUNTAN PUBLIK, DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI SUB SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 201

Abstract

The Financial Services Authority has a regulation on the delivery of financial statements for a publicly listed company to publish its annual report no later than three months after the end of the financial year. But in reality there are still many companies who are late to publish their financial statements. One of the factors that influence it is the period of audit process of a financial report (audit delay). The purpose of this research is to know empirically influence of auditor turnover, company size, quality of public accountant office and audit committee to audit delay. As for the background of this research because of the delay Company go public in submitting financial statements of aduitan to Indonesia Stock Exchange. This research is conducted at trade, service and investment sub sector of big trading company listed in Indonesia Stock Exchange period 2014-2016. The sample was chosen by purposive sampling, the number of samples used as many as 20 companies from the population amounted to 36 companies. Data analysis technique in this research is doubled linear regression. Besides, the results of the study also show the variable replacement of auditors have a positive and significant impact on audit delay.