Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Kualitas Auditor, Opini Audit, Dan Likuiditas Terhadap Lamanya Audit Delay (Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)

Abstract The purpose of this research is to examine and analyze the effect of size, profitability, auditor quality, audit opinion and liquidity to audit delay in property and real estate companies listed in Indonesia Stock Exchange. This research is conducted by using secondary data in the form of financial data of company data from year 2013-2016. The sample selection using purposive sampling and obtained by 90 property and real estate company as sample. Audit delay is the time difference between the end of the fiscal year to the date of completion of the audit report. The data unit used is the day with the ratio of data ratio. Analysis on this research using SPSS 21 program. Data analysis method using multiple linear regression. The results showed that size, profitability, auditor quality, audit opinion had a significant effect on audit delay. While liquidity does not affect audit delay. Keywords: size, profitability, auditor quality, audit opinion and liquidity, audit dela