pengaruh profitabilitas, leverage, kompleksitas operasi perusahaan, reputasi kap, komite audit dan opini audit terhadap audit delay pada perusahaan pertambangan

the purpose of this study to prove, test, and analyze the effect of profitability, leverage, complexity of company operations, reputation of kap, audit committee and audit opinion on audit delay. the data used in this research is secondary data. purposive sampling is used as a sampling method and obtained the number of samples of 88 samples obtained directly from the website of the indonesia stock exchange (bei) is the financial statements of mining companies period 2012-2016. data analysis technique used is statistical test with multiple linear regression analysis method with spss 23. the result of this research indicates that profitability, leverage, complexity of company operation, audit committee has no effect on audit delay and reputation of kap and audit opinion has an effect on audit delay