Penelitian ini bertujuan untuk menguji pengaruh karakteristik auditee dan auditor terhadap audit delay. Karakteristik auditee yang digunakan yakni profitabilitas, solvabilitas, dan ukuran perusahaan sedangkan karakteristik auditor yakni ukuran KAP, opini auditor, dan audit tenure. Penelitian ini merupakan jenis penelitian kuantiatif. Penelitian ini dilakukan pada perusahaan publik yang termasuk dalam sektor perdagangan, jasa, dan investasi periode 2013-2017 dan menghasilkan sebanyak 370 sampel dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi berganda dengan program IBM SPSS Statistik 22. Hasil penelitian menunjukkan bahwa profitabilitas, opini auditor, dan ukuran KAP berpengaruh terhadap audit delay. Sebaliknya, solvabilitas, ukuran perusahaan, dan audit tenure tidak berpengaruh terhadap audit delay. Dengan demikian, waktu penyelesaian audit dipengaruhi oleh faktor yang berasal dari auditee dan auditor.
Kata Kunci: Audit Delay, Auditee, Auditor, Profitabilitas, Solvabilitas, Ukuran Perusahaan, Ukuran KAP, Opini Auditor, Audit Tenure
This study aims to examine the effect of auditee and auditor characteristics on audit delay. Auditee characteristics used are profitability, solvability, and company size meanwhile auditor characteristics used are audit-firm size, auditor opinion, dan audit tenure. This research is quantitative research. This research was conducted on public companies which were included in trade, service, and investment sector in 2013-2017 and produced 370 samples which are chosen by using porposive sampling. The technique analysis used is multiple regression analysis with SPSS Statistics IBM Program 22. The results of the study show that profitability, auditor opinion, and audit-firm size has a significant effect on audit delay. Whereas, solvability, company size, and audit tenure has not a significant effect on audit delay. Therefore, the audit completion time is influenced by auditee and auditor characteristic.
Keywords: Audit Delay, Auditee, Auditor, Profitability, Solvability, Company Size, Audit-Firm Size, Auditor Opinion, Audit Tenure