Analisis Pengaruh Faktor Ukuran Perusahaan, Ukuran KAP, Profitabilitas, Dan Opini Audit Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

Financial report is something that is very important for the sustainability of companies, especially companies that have gone public. One measure of accuracy in the submission of relevant financial statements is audit delay. The purpose of this research is to test empirically about firm size, size of KAP, profitability, and audit opinion to audit delay.This research uses quantitative descriptive research type and serves to test the effect of firm size, KAP size, profitability, and audit opinion on manufacturing companies listed in Indonesia Stock Exchange period 2013-2015. Sample in this research is a number of 128 companies selected using purposive sampling method. Data analysis in this research using multiple linear regression analysis. The results showed that firm size, size of KAP, and audit opinion had an effect on audit delay, while profitability had no effect on audit delay. Keywords: audit delay, firm size, size of KAP, profitability, audit opinion