PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN KOMITE AUDIT PADA AUDIT DELAY

Abstrak

The development of go public companies that make the higher demand for audits of financial statements. The financial statements should be of high quality prior to submission to users of financial statements as the users of the financial statement information require complete, transparent, and timely reports. The delay audit is the time gap required by the auditor to audit the company's annual financial statements. The purpose of this study is to obtain empirical evidence about the effect of firm size, complexity of company operations and audit committee on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange (IDX) with period of research in year 2013-2016. Mining companies are the object of research because, in most of the year, most companies from the mining sector are late in reporting their financial statements.The method of determining the sample in this study using purposive sampling method with a sample of 12 mining companies during the period 2013-2016 that has met the criteria for determining the sample. Data analysis technique applied in this research is multiple linear regression. The results showed that firm size negatively affect audit delay. The complexity of the company's operations has a positive effect on audit delay. Audit Committee negatively affects audit delay