Pengaruh Opini Audit, Umur Perusahaan, Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan Terhadap Audit Delay pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to analyze the factors that affect audit delay on mining companies listed on the Indonesia Stock Exchange during 2013 until 2017. The variables used in this study are audit opinion, firm age, size of a public accounting firm and firm size. And the dependent variable used is audit delay. The data used in this research is secondary data obtained directly from Indonesia Stock Exchange and sample selection using descriptive analysis, classical assumption test, and multiple regression analysis. The results of this study indicate that audit opinion has an effect on audit delay whereas firm age, firm size and firm size have no effect on audit delay.