PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS OPERASI, REPUTASI KAP DAN KOMITE AUDIT PADA AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

Abstract

ABSTRACT

Timeliness in the preparation of financial statements affects the value of the company's financial statements and the delay in the delivery of financial statements will affect the users of financial statements in making decisions, so that the delay in delivering financial statements (audit delay) has a negative impact on the company. This study analyzes the effect of profitability, leverage, operational complexity, KAP reputation and audit committee on audit delay on manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The samples in this study were 22 manufacturing companies that were sampled. Based on the test results, the concurrent results obtained conclude that profitability, leverage, operational complexity, KAP reputation and audit committee influence audit delay. The partial test concluded that the KAP Reputation variable had a negative effect on Audit Delay, while the Profitability, Leverage, Operational Complexity and Audit Committee variables did not significant influence Audit Delay.

Keywords: profitability, leverage, operational complexity, KAP reputation of the audit committee and audit delay