ANALISIS FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBEI (Studi Pada Perusahaan Rokok)

MASNU HANIM AF’RILLA, MASNU HANIM AF’RILLA (2019) ANALISIS FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBEI (Studi Pada Perusahaan Rokok). Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ANALYSIS OF FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (Study On Cigarette Companies) AF’RILLA, MASNU HANIM , Supriadi , Nurdiana Fitri Isnaini Accounting Study Program, Faculty of Economics, Majapahit Islamic University Mojokerto Email : masnuhanim94@gmail.com Abstrak One of the qualitative characteristics of the submission of financial statements is relevant, the realization of which can be seen from the timeliness of reporting. These timelines can be judged from audit delays, ie the period between the closing date of the book and the date of the auditor's report. This study aims to empirically examine the effect of firm size, type of auditor opinion, operating profit / loss, profitability level, and solvency, on audit delay on cigarette companies listed on the Indonesia Stock Exchange in 2011 - 2017.This type of research is qualitative descriptive. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) by taking financial statement data. The analysis method used is multiple linear regression analysis. The results of this study indicate that simultaneously the five variables have a significant effect in 42 % on audit delay. And partially from the five variables that affect audit delay is the level of profitability with significant t 0.018, while the other does not affect. Keywords: Audit Delay, Company Size, Type of Auditor Opinion, Operating Profit / Loss, Profitability Level, Solvency

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