Pengaruh Subsidiaries, Leverage, Dan Audit Complexity Terhadap Audit Delay

This study aims to determine the effect of subsidiaries, leverage, and audit complexity toward the audit delay. In the study, the population used is the companies list in the Stock Exchange between 2012-2014. The sample set by using purposive sampling method. The research sample was obtained as much as 57 corporate financial statements . Tests carried out using frequency test using SPSS version 20 test results were obtained from three variables: the subsidiaries, leverage, and audit complexity has no effect on audit delay