PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS OPERASI, SPESIALISASI KAP DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014)

Abstract

The purpose of this research is to examine the effect of profitability, leverage, operation complexity, KAP specialization and audit committee on audit delay to the manufacturing companies listed on the Indonesia Stock Exchange. The independent variable in this research is audit delay, while the dependent variable in this research are profitability, leverage, operation complexity and audit committee. This study uses secondary data with entire population manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2012 up to 2014. The research sample are consists of 243 companies. The method used to determine the sample using purposive sampling. The analysis model in the research is multiple linear regression analysis. Based on analytical results shows that variable profitability and audit committee have significant influence toward audit delay while variable leverage, operation complexity and KAP specialization have no significant influence toward audit delay