FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI BURSA EFEK INDONESIA PADA PERIODE 2009 - 2011

The purpose of this research is todetermine the factors that influence audit delay in real estate and property companies listed on the Indonesia Stock Exchange 2009-2011 period. There are four factors that iscompany size, auditor opinion, public accountants size, and solvability. Audit delay is important issue because it can affect the timeliness of accounting information release. The population in this research is the real estate and property company’s financial statements listed on the the Stock Exchange Indonesia from 2009-2011.Sampling technique with elected sampling by purposive sampling. Of the 151 companies that are listed on the Stock Exchange Indonesia from 2009-2011, there were only 117 companies that meet the characteristics of the samples that have been determined. But, when the research performed stastical test have found 3 data outliers that must be removed from the 117 companies so that property and real estate companies currently used become 114 companies. The data collected is the secondary datafrom real estate and property companies listed on Indonesian Stock Exchange. The analysis hypothesis using Multiple Regression, before hypothesis test, normality data test using kolmogorof-Smirnov test with the program SPSS 17.0 for windows.The results of this research can be concluded that the company size, auditor opinion, public accountants size, and solvabilityinfluence audit delay. Keywords : audit delay, company size, auditor opinion, public accountants size,and solvability