ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 – 2018
The purpose of this study was to examine the partial and simultaneous influence
of the factors of profitability, solvency, company size, size of KAP, and the audit
committee on Audit Delay. The type of research used is assosiative explanatory research.
The sample selected in this study takes the purposive sampling method that involved 64
companies during the period 2016-2018, as a result the number of data used is 192
observational data. Quantitative data are in the form of financial reports downloaded
from the IDX website and the website of the company concerned. Data collection
techniques using secondary data. The data analysis were descriptive statistics, classic
assumption tests (normality test, multicollinearity test, autocorrelation, and
heteroscedasticity test); and multiple linear regression analysis (t test, F test, and
coefficient of determination).
The t test conducted has shows that profitability and company size have a negative
effect on audit delay, solvency has no effect on audit delay, and the size of KAP and audit
committee has a positive effect on audit delay. The results of the F test simultaneously
show that profitability, solvency, company size, KAP size, and audit committee have an
effect on audit delay. The value of the coefficient of determination (Adjusted R Square) is
22.4% while the remaining 77.6% that influenced by other factors that are not examined.