PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY

(STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EEK INDONESIA PADA PERIODE 2012-2016)

Abstract

Financial statements will be useful and relevance for users of financial statements when submitted on time, one of which affect the length of time audit completion by an independent auditor or audit delay. This research was conducted to examine the effect of probability, solvability, auditor opinion and firm size on audit delay in property and real estate company subsector listed on IDX period 2012-2016. Population in this research as many as 50 companies. The sample of this research is determined by using purposive sampling method, so that obtained 32 samples with a total of 160 observations. This research method is multiple linear regression analysis, with uses data analysis teqniques are descriptive statistics test, classic assumption test, multiple linear regression analysis test, coefficient of determination test (R²), and hypothesis test. The result of this research are profitability and auditor opinion have a significant negative effect to audit delay, while solvability and firm size have no effect to audit delay.