Analisis Faktor-Faktor Yang MempengaruhiudAudit Delay(Studi Empiris Pada Perusahan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia periode 2012-2014)

摘要

This study aims to analyze the affect of firm size, the quality of accountingudpublic firm, profitibility, leverage, and audit opinion to the audit delay onudmanufacturing companies listed in Indonesia Stock Exchange year 2012-2014.udThe population in this study inlude manufacturing companies listed inudIndonesia Stock Exchange year 2012-2014. The sampling technique used in thisudstudy is purposive sampling and 183 samples obtained. This study usedudquantitative method using secondary data obtained from direct access toudwww.idx.co.id. The requirement analysis test which cover normality test,udmulticollinearity test, heteroscedasticity test and autocorrelation test conductedudbefore data analysis. Method of data analysis used in this research is multipleudlinear regression.udThe result of this study concludes that there are four of five factor s thatudmay affect audit delay, which are firm size, profitibility, leverage, and auditudopinion, whereas the quality of accounting public firm do not affect the audituddelay.