FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

Abstract

Factors That Affect The Audit Delay In Lq 45 Companies In The Exchange Indonesia Effects .The purpose of this study is to test and prove the significance of the factors that influence audit delay in LQ 45 companies
listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study were 45 LQ 45 companies listed on the Indonesia Stock Exchange. The period used in this study was 3 (three)
years, namely in 2015 - 2017. The sampling technique was purposive sampling and obtained data samples of 33 companies. Data analysis techniques include classic assumption test, multiple linear regression test, t test, F test and R^2 test. The results showed that the profitability variable (ROA) had a significant positive effect on audit delay in LQ 45 companies. Solvability variables (DER) and audit opinions had a significant negative effect on audit delay in LQ 45 companies. Firm size (TA) and contingency variables had negative effect significant to audit delay in LQ 45 companies. The results of simultaneous F test provitability (ROA), solvency (DER),
company size (TA), contingency and audit opinion have a significant positive effect on audit delay. The ability of profitability variable (ROA), solvency (DER), company size (TA), contingency and audit opinion in explaining
the audit delay is 71.9% as indicated by the adjusted R square amount of 0.719 while the remaining 28.1% is explained by other variables beyond this research model.