ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LAMANYA WAKTU PENYELESAIAN AUDIT (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016)

Audit delay is the length of time the examination Completion As measured from the ClosingDate Up to Date Company books Audited Financial Statements issued. The purpose of this study was to examine the influence of the independent variablesconsisting of company size, solvency, profitability, Opinion Auditor, Company Size and Size of Firm, complexity of operations of the Company, and audit tenureare influence audit delay. The study sample as many as 78Manufacturing Company in Indonesia Stock Exchange ( BEI ) 2012-2014 With purposivesampling method. The analysis technique used is the Multiple Linear Regression . Researchresults show that variables firm size influence to the audit delay and solvency, profitability, Opinion Auditor, Company Size and Size of Firm, complexity of operations of the Company, and audit tenureare not influence to the audit delay