PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN,RETURN ON ASSET (ROA) DAN OPINI AUDIT TERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar pada BEI Periode 2013 – 2017)

Abstract

Audit delay is the difference between the date of the financial statement and the date of the audit statement. Audit delay that exceeded the deadline for the provisions of BAPEPAM and OJK certainly resulted in delays in the publication of financial statements. Delays in the publication of financial statements indicate that there is a problem in the issuer's financial statements so that it takes longer to complete the audit. This study aims to determine the effect of Company Size, Company Age, Return On Assets (ROA) and Audit Opinion on Audit Delay partially or simultaneously. The population used in this study is the food and beverage subsector manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sample used in this study were 8 companies. The data used are secondary data in the form of financial statements for the period 2013-2017. The data uses the purposive sampling method and tested using SPSS version 20. The analytical method used is multiple linear regression analysis. The results showed that there was a significant effect between Company Age and Return On Assets (ROA) on Audit Delay while Company Size and Audit Opinion had no effect on Audit Delay. Simultaneously shows that Company Size, Company Age, Return On Assets (ROA) and Audit Opinion have an effect of 21.1% on Audit Delay while the remaining 78.9% is influenced by other variables outside of this study.