Pembimbing : Hendra Railis

Abstrak:
The purpose of this research is to examine the impact of company size, auditors reputation and number of years company has been a client of public accountant firms toward auditdelay in company that listedon the Indonesia Stock Exchange from 2011 to 2012.

Sampling method that used is purposive sampling and the result are 70 firms as sample. This research is done for 2011-2012 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with classic assumption test before hypothesis test. Software SPSS version 22 for windows is used to test in this research.

The results of this study show that of company size andreputation significant effect toward audit delay, Whereas, auditors reputation and number of years company has been a client of public accountant firms do not influence time of audit delay.

Keywords: Auditdelay, company size, reputation auditors , number of years company has been a client of public accountant firms.