KRA 2 JATIM MALANG 2015

Abstract Audit delay is the length of time the audit completion is measured from the date of closing of the financial year until the date of completion of the independent audit report. This study aimed to analyze the effect of firm size on the Audit delay, analyze the influence of Opinion Auditor to Audit delay, analyze the effect size of the Audit Firm delay, analyze the impact of Solvency of the Audit delay, analyze the impact of Profitability of the Audit delay, and analyze the impact of company size, Auditor Opinion, Size Public Accounting Firm, Solvency and Profitability simultaneously to audit delay. The sample in this study as many as 25 companies 2011-2013. The analysis technique used multiple regression analysis, F test and t test. Based on the results of the analysis showed that the variables company size significantly influence audit delay. Variable sizes KAP no significant effect on audit delay. Variable solvency effect on audit delay. Profitability variable does not affect the audit delay. The size of the company, the size of public accounting firms, solvency and profitability simultaneously significant effect on audit delay. Keyword: Audit Delay. Auditor Opinion, Firm Size, Public Accountant Office Size, Profitability, Solvabilit