Pengaruh Size, Subsidiaries, Profitabilitas, Leverage, Tipe Auditor, dan Kepemilikan Publik terhadap Audit Delay

The Effect Of Size, Subsidiaries, Profitability, Leverage, Auditor Type and Public Ownership On Audit Delay

Tujuan dari penelitian ini untuk menguji pengaruh dari faktor size, subsidiaries, profitabilitas, leverage, tipe auditor dan kepemilikan publik terhadap audit delay. Data yang digunakan yaitu sebanyak 232 perusahaan dari sektor pertambangan dan properti, real estate dan konstruksi bangunan yang tercatat di BEI 2014-2018. Metodologi yang dipakai yakni analisis regresi linear berganda. Hasil uji membuktikan variabel size dan profitabilitas mempengaruhi audit delay. Sedangkan subsidiaries, leverage, tipe auditor dan kepemilikan publik tidak mempengaruhi audit delay.

The broad objective of the paper was to examined the effects of the following factors on size, subsidiary, profitability, leverage, type of auditor and public ownership on audit delay. The data was sourced from 232 companies from the mining and property, real estate and building construction sectors which listed on the Indonesia Stock Exchange during 2014-2018. The methodology used is multiple linear regression analysis. The results showed that variable size and profitability affected audit delay. While the variables of subsidiaries, leverage, auditor type and public ownership has no significant impact on audit delay.