PENGARUH KONDISI KEUANGAN, UMUR PERUSAHAAN, DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN NON KEUANGAN TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2010

Caesari, Novia Ayu. 2012. The Influence of Financial Condition, Age of Company, and Audit Committee on Audit Delay of Non Financial Company Listed in Bursa Efek Indonesia period 2009-2010. Advisory Lecturer ; Marsellisa Nindito SE.,Akt.,M.Sc., M.Yasser Arafat SE.,Akt.,MM. The purposes of this research is to examine the influence of financial condition, age of company, and audit committee on audit delay through a partial test. This research used secondary data from Indonesia Stock Exchange websites for 2009 and 2010. Samples of this research consist of 39 non financial company that comply purposive sampling criteria that used by researcher. This research used multiple regression analysis. This research prove that financial condition have positive significant influence to audit delay with level of significance 0.023. Age of company have no significant influence to audit delay with level of significance 0.118. Audit committee have no significant influence to audit delay with level of significance 0.187. Independent variables proposed in this research (financial condition, age of company, and audit committee) can be explained dependent variable that is audit delay by 13.1 %