Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit, Komite Audit dan Profitabilitas Terhadap Waktu Penyampaian Laporan Keuangan Auditan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

This study aims to analyze the effect of auditor turnover, KAP reputation, audit opinion, audit committee and profitability to the time of submission of audited financial statements. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange in 2014-2016. Sampling technique used in this study by purposive sampling method with the number of samples of 213 companies. Data analysis technique using classical assumption test that is normality test, multicolinierity test, heteroskedasitas test, and auto correlation test. Hypothesis testing using multiple linear regression analysis. The result of the research shows that the reputation of KAP affects the time of submission of audited financial statements, while the change of auditors, audit opinion, audit committee, profitability has no effect on the time of submission of audited financial statements