PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR, DAN PENERAPAN IFRS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI INDEKS KOMPAS 100 BURSA EFEK INDONESIA TAHUN 2012-2017)

Abstrak

This research was conducted with the aim to find out how the effect of firm size, profitability, solvability, auditor’s opinion, and application of IFRS on company that listed on Indeks Kompas 100 Indonesia Stock Exchange 2012-2017. This research method being used was analytical descriptive survey method by cross sectional and time series. The population in this study amounted to 169 companies in the study period from 2012-2017. The research sample was 56 companies using purposive sampling method, namely the technique of collecting samples with certain considerations. Data is obtained from the Indonesian Stock Exchange. The data analysis used in this study is panel data regression analysis. Analysis of research data processing using Software Eviews 10. The partial research gave the result that there are three variables that have significant influence to audit delay, namely firm size, the profitability and solvability. While the other variables, such as auditor’s opinion and application of IFRS don’t have significant influence to audit delay.

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