ANALISIS PENGARUH UKURAN PERUSAHAAN, KARAKTERISTIK AUDITOR, OPINI AUDIT, AUDIT TENURE, DAN PERGANTIAN AUDITOR PADA AUDIT DELAY

The length of time submitted of financial statements are measured from a financial statements at year end until the completion of financiaal statements audited by independent auditor is audit delay. This study aimed to investigate factors that influence audit delay, its are company size, auditor’s characteristics, audit opinion, audit tenure and auditor switching. The population of this study is all company listed in Indonesia Stock Exchange for 2011-2013. This study used purposive sampling thechnique to determining the sample and obtain 590 data observation. These results indicate that company size and audit opinion have a significant effect on audit delay. Whereas three others variable auditor’s characteristic, audit tenure and switching auditor have no effect on audit delay. Keywords : audit delay, company size, auditor’s characteristic, opinion, audit tenure, switching auditor