Faktor-Faktor yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Food and Beverage yang terdaftar di BEI tahun 2011-2015)

Audit Delay is the length of time measured from the completion of the audit the closing date of the financial year until the date of completion of an independent audit report (Wiwik Utami, 2006:4).The purpose of this research is to examine the signification impact of firm size, operation loss and profit, profitability, solvability, auditor’s opinion and reputation of public accountant toward audit delay. In this research, the type of used data is quantitative data with a population of 64 companies listed in the Indonesia Stock Exchange in 2011-2015. The method of analysisused to test the hypothesis is logistic regression. Based on the results of the analysis can be concluded that firm size have no significant effect on audit delay, operation loss and profit have significant effect on audit delay, profitability have no significant effect on audit delay, solvability have no significant effect on audit delay, auditor’s opinion have significant effect on audit delay and reputation of public accountant have significant effect on audit delay