FAKTOR-FAKTOR AUDIT DELAY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This thesis aims to examine the effect of firm size, profitability, solvency, and the audit committee on audit delay. The population in this study are all companies listed on the Indonesia Stock Exchange. Sample selection techniques in this study using purposive sampling. The sample in this study was 28 company with the following observers from the year 2012 to 2014. Data were tested using multiple regression analysis with IBM statistical program SPSS 23. The results of this study show that the first alternative hypothesis (Ha1) stating the size of the company and significant effect on audit delay is received. The second alternative hypothesis (Ha2) stating profitability and significant effect on audit delay. The second alternative hypothesis (Ha3) stating the solvency of no effect and significant to the audit delay was rejected. The second alternative hypothesis (Ha4) stating the audit committee has no effect and significant to the audit delay was rejected Keywords: firm size, profitability, solvency, audit committees, audit dela