Factors affecting audit delay in mining companies listed in Indonesia Stock Exchange 2014-2017

Submission of annual financial reports is an obligation for every company listed on the Indonesia Stock Exchange. As stated in the BAPEPAM regulation No: Kep-346 / BL / 2011, regarding the submission of annual financial reports. The company must submit audited financial reports to the Financial Services Authority (OJK) no later than the end of the third month after the date book closes. However, there are still many companies are late in submitting financial reports on time. This make companies sanctioned written in the regulations of the Jakarta Stock Exchange (BEJ) No: Kep 307 / BEJ / 07-2004. The sanctions were make in order to maintain transparency of the companies in the Indonesia Stock Exchange. There are several things that can cause audit delay in this study, including profitability, audit committee, company complexity, and leverage. This study aims to examine the effect of profitability, audit committees, corporate complexity, and leverage on audit delay in mining companies listed in Indonesia Stock Exchange in 2014-2017. This research is a quantitative study with secondary data derived from the company's financial statements. The research sample are 39 mining companies. The sampling technique uses purposive sampling. The data analysis technique used is multiple regression analysis with SPSS. The results of this study indicate that profitability, audit committees, and leverage have a significant influence on audit delay. While the company complexity does not have an influence on audit delay