Lama Waktu Penyelesaian Audit Dan Faktor-Faktor Yang Mempengaruhinya (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2014-2016)

Audit delay can be defined as the length of time in finishing audit of financial statements which is measured from the closing date of annual report to the date of completion of independent audit report. The study aims to analyze the influence company size, solvability, profitability, reputation of public accountant, and quality of audit opinion. Kind of this research is quantitative research. The population in this research is manufacture companies in the Indonesia registered in the Indonesia Stock Exchange period 2014-2016. Sampling technique that used in this study is the purposive sampling. The data collected was secondary data with the methode of documentation. Data analyze using the multiple regresion analyze. The result of this study indicate comapany size do not have a significant effect on the audit delay, solvability have a significant effect on the audit delay, profitability do not have a significant effect on the audit delay, reputation of public accountant do not have a significant effect on the audit delay, and quality of audit opinion do not have a significant effect on the audit delay