FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

One of the qualitative characteristics attribute of financial statement reporting is relevant, that its manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is the length of time from a company fiscal year end to the date of auditor's report. This research purposed to empirically examined the influence of operation loss and profit,profitability, solvency, auditor quality,firm size and auditor opinion toward audit delay of the listed manufacturing companies in Indonesia Stock Exchange. Sampling in this study using purposive sampling method with different study criteria. Based on the research criteria derived from a sample of 85 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period 2006-2010. Prior to the analysis of data held in advance of testing requirements, including analysis of test for normality, linearity test, test multicollinearity, heteroscedasticity test and autocorrelation test. Methods of data analysis used were multiple linear regression analysis. The results showed that of the six variables that affect audit delay variable solvency and quality auditors significantly affect audit delay. while variable operating income, profitability, firm size and auditor's opinion does not affect audit dela