Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Ukuran Kantor Akuntan Publik terhadap Audit Delay(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 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, profitability, solvency, and size of KAP. This research uses quantitative descriptive research type. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. The number of the samples in one year is as many as 64 companies, so 192 research objects within 3 years have been selected as samples. Data analysis in this research using multiple linear regression analysis. Based on the results of the study it is known that company size and solvency had an effect on audit delay, while profitability and size of KAP had no effect on audit delay