PENGARUH PERUSAHAAN HOLDING, UKURAN PERUSAHAAN, REPUTASI KANTOR AKUNTAN PUBLIK, DAN SOLVABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017

Abstract

Information can be useful if it is presented accurately and on time when needed by users of information reports. Information referred to is financial statements consisting of balance sheets, income statements, cash flow statements, changes in equity reports, and notes to financial statements. Audit Delay can affect the quality of information from the report because the length of the audit completion process indicates that information is not out of audit. This study aims to analyze Audit Delay factors. The data used secondary data with a population of 9 food and beverage manufacturing companies listed on the Indonesia Stock Exchange as many as 9 companies with the observation year 2014-2017. Sampling technique used was purposive sampling with multiple linear regression analysis methods. The results of this study indicate that Holding Companies, KAP Reputation and Solvability do not affect audit delay, while Company Size has a negative effect on audit delay.