PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR TRADE, SERVICE AND INVESTMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019

This study’s objective is to know the influence of company size and audit committee towards audit delay focusing on trade service and investment sector company that is listed in Indonesia Stock Exchange within 2019 accounting period. The research used secondary data. The population in this study are trade service and investment sector companies listed on Indonesia Stock Exchange. The amount of the sample is 156 companies, and was taken with the purposive sampling method. The data were analyzed by multiple linear regression analysis. The result of this research showed that company size didn’t have an influence on audit delay, while the audit committee had negative influence on audit delay. Keywords: Company Size, Audit Committee, Audit delay