Analisis Faktor-Faktor Yang Mempengaruhi Lamanya Waktu Penyelesaian Audit(Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2017)

This research is meant to examine the influence of firm size, profitability, audit opinion, audit tenure, solvability and the complexity of company operation to lenght of time for completion of the audit. The population is real estate and property companies which are listed in Indonesia Stock Exchange. Firm size is proxied by total assets, profitability is measured by return on assets, audit opinion is measured by reasonable opinion without exception and reasonable opinion with the exception, audit tenure is measured by frequently change PAF and not change PAF, solvability is measured by dept to equity, and the complexity of the company operations is measured by number of subsidiaries, and lenght of time for completion of the audit is measured by the late and timeliness. The samples are real estate and property companies which are listed in Indonesia Stock Exchange (IDX) in 2015-2017 periods and have been selected by using purposive sampling, and 134 companies have been selected as samples. The analysis method has been done by using multiple linear regression model.The result of the research shows that profitability give influence to the lenght of time for completion of the audit, while the firm size, audit opinion, audit tenure, solvability and the complexity of company operation not give influence to the lenght of time for completion of the audit. Keywords: firm size, profitability, audit opinion, audit tenure, solvability, complexity of the company operation