PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 – 2018

Abstract

This study aims to re-examine the company's internal and external factors on audit delay. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2018. The sample at this company is 86 companies. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that the internal factors of the company which consisted of firm size variables had a positive effect on audit delay as indicated by a significance value of 0.010 and the profitability variable had a negative effect on audit delay which was indicated by a significance value of 0.048. The company's external factors, which are proxied by the operating complexity variable, have a positive effect on audit delay which is indicated by a significance value of 0.031. Even so, the debt to equity ratio variable, which is a proxy for internal factors as well as the reputation of KAP and auditor opinion, which is a proxy for external factors, has no effect on audit delay.