“FAKTOR-FAKTOR (UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, JENIS INDUSTRI, DAN OPINI AUDITOR) YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA” (Studi Empiris Pada Perusahaan LQ-45 Yang Tetrdaftar di Bursa Efek Indonesia Periode 2011-2015)

Abstract

Abstract
This research aimed to simultaneously and partially analyze the influence of company
size, profitability, solvency, type of industry, and auditor opinion toward Audit Delay of the
LQ-45 companies listed in Indonesia Stock Exchange. The method of this research was
descriptive, classical assumptions and the population was all of LQ-45 companies listed in
Indonesia Stock Exchange on the period 2011-2015. Data was collected by the method of
purposive sampling and statistically analyzed through logistic regression analysis. The result
showed that there was a simultaneous influence between company profitability, solvency, type
of industry and auditor opinion of the LQ-45 companies Audit Delay. In the other hand, there
was a positive signifikan partial influence between company profitability of LQ-45 companies
Audit Delay. There was negative signifikan partial influence between company solvency and
the type of industry of LQ-45 companies Audit Delay. no partial influence between size,
auditor opinion of the company toward Audit Delay of the go public LQ-45 companies listed
in Indonesia Stock Exchange 2011-2015.
Keywords: Audit Delay factors, Financial report, LQ-45 Companies, Stock exchange