ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TERJADINYA AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2019

Abstract

Companies that go public have an obligation to submit their annual reports to the OJK with a deadline of no later than four months after the end of the financial year. The regulation is regulated in the Financial Services Authority Regulation Number 29/POJK04/2016 concerning the annual report of issuers or public companies. The calculation of the number of days of delay in the submission of the annual report is calculated from the first day after the deadline for submitting the annual report. With this regulation, companies must consciously submit their financial reports on time to avoid administrative sanctions. Therefore, the purpose of this study is to determine the factors that influence the occurrence of audit delay by using the variables of Firm Size, Solvency, Profitability and Auditor Opinion. Method The data analysis method used is multiple linear regression analysis, the results of the analysis are company size, profitability, solvency, auditor's opinion simultaneously affect audit delay. Firm size and solvency have a negative effect on audit delay.

Keywords: firm size, solvency, profitability, auditor opinion, audit delay