PENGARUH AUDIT TENURE, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY

(Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

Abstract

The phenomenon of inaccuracy in the timing of the submission of audited financial statements to date has made important this research work. One of the reasons is Audit Delay which shows the length of time of audit completion. Audit Delay is influenced by various factors both internal and external. This study aims to determine and analyze the magnitude of the influence of Audit Tenure, Profitability, Leverage, and Company Size to Audit Delay. The research methodology used in this research is quantitative. The data used are secondary data obtained from www.idx.co.id. Population in this research is all manufacturing company of basic industry and chemical sector which listed on Indonesia Stock Exchange period 2013-2017, with sample of 31 company. Data analysis using Multiple Linear Regression with SPSS version 20 software. The results showed that Profitability, and Company Size have negative and significant influence to Audit Delay. Meanwhile, Audit Tenure and Leverage has no significant influence to Audit Delay.