FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI AUDIT DELAY

This study aims to analyze and examine the empirical evidence of the effect of profitability, solvency, company size, the size of the Public Accounting Firm (KAP) and audit opinion to audit delay in mining sector company which are listed on the Indonesia Stock Exchange period 2016 – 2018. The samples are used purposive sampling of 28 companies. The data analysis technique used was descriptive statistics, classic assumtion tests, and multiple linier regression analysis. The results show that profitability, company size, the size of the Public Accounting Firm (KAP) , and audit opinion has effected significant on audit delay. While solvency has no effect significant on audit delay. The results showed that profitability, solvency, company size, the size of the Public Accounting Firm (KAP) , audit opinion simultaneously has effected significant on audit delay. The coefficient of determination (R 2 ) of 36,3% is influenced by profitability, solvency, company size, public accounting’s size, and audit opinion while the remaining 63,7% is influenced by other factors outside this reseacrh. Keywords : Profitability , Solvency , Company Size, Public Accounting’s Size , Audit Opinion and Audit Delay.