Pengaruh Ukuran Perusahaan, Pergantian Auditor, Reputasi KAP, Profitabilitas, dan Solvabilitas terhadap Audit Delay

(Studi Empiris Pada Perusahaan Manufaktur Sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

The time span between the company financial statements and the date indicated in the independent auditors report indicates the length of time of the audit completion. The length of time the audit completion is called audit delay. This research aims to analyze the influence firm size, auditor switching, reputation KAP, profitability, and solvability towards audit delay. This research was taken on manufacturing companies the consumer industry sector listed in Indonesia stock exchange for 2012-2016 period. Samples were selected by using purposive sampling method, with total observations of 26 samples. An analysis method that is used was multiple linear regression analysis through SPSS program version 20. This research result show that firm size variable has a positive effect on audit delay and reputation KAP variable have a negative effect on audit delay. Meanwhile auditor switching, profitability, and solvability variables have no effect on audit delay.