PENGARUH TOTAL ASET, TINGKAT SOLVABILITAS, OPINI AUDIT, PROFITABILITAS DAN JENIS INDUSTRI TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur dan Multifinance yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

Abstract

This research was aimed to examine the effect of total assets, solvency
level, audit opinion, provability, and type of industry on audit delay in
manufacturing sub-sector food, beverage and textile and multifinance companies
listed on Indonesia Stock Exchange 2013-2017. The technique of sampilng using
purposive sampling is the population used as sample in the study is the population
that meets the criteria sample. From these criteria, we got sample of 28
manucafturing and multifinance companies in Indonesia Stock Exchange 2013-
2017. Hypothesis testing using multiple linear regression. However, these test are
carried out after the test meet the classical assumptions of normality,
multicollinearity, heteroscedasticity, and autocorrelation test. The result of this
research prove that the total asset, solvency level, type of industry have significant
effect to audit delay. Provability and audit opinion has no significant effect to
audit delay. The result of determination coefficient of R2 found that 27,7% form
independent variabel in this research able to influence dependent variabel, while
the rest 72,3% influenced by other variabel not examined in this research.

Keywords : audit delay, total assets, solvency level, audit opinion, provability,
and type of industry