FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR

This study aims to determine the effect of firm size, profitability, and KAP reputation audit delay . Population in this research are manufacturing companies listed in Indonesia Stock Exchange . The research sample is applied by using purposive sampling . A total of 52 companies manufacturing the sample in the study for the 2011-2014 period . Data were analyzed using simple regression analysis with SPSS version 20. The results showed that company size does not significantly affect audit delay . For profitability variables found no significant effect on audit delay . KAP reputation for variables found no significant effect on audit delay . Keywords : audit delay, firm size, profitability, and KAP reputatio