ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2010-2014

This study aimed to examine the effect of firm size, profitability, leverage, audit committee, and the reputation of the Public Accounting Firm on companies listed in the Indonesia Stock Exchange. The sample in this study as many as 53 companies manufacturing and the number of observations over a period of 5 years from 2010-2014 was 265 observations. Secondary data were tested using multiple linear regression model with the help of the program using IBM SPSS ver. 20. The test results showed that the first hypothesis (H1) who stated that the size of the company negatively affect audit delay, is not supported. The second hypothesis (H2) which states that the positive effect on the profitability of audit delay, is not supported. The third hypothesis (H3) which states that the level of leverage negatively affect audit delay, is not supported. The fourth hypothesis (H4) who stated that the audit committee positive effect on audit delay, is not supported. The fifth hypothesis (H5) which states that the reputation of KAP negatively affect audit delay, is not supported. Keywords: company size, profitability, leverage levels, the audit committee, the reputation of the firm, the audit delay