Pembimbing : Reschiwati
Abstrak
This study aims to analyze the effect of firm size, audit committee, company age, operational complexity, and application of International Financial Reporting Standards to audit delay at manufacturing companies in Indonesia. Fulfillment of auditing standards in the implementation of the audit will take a long time resulting in a long audit delay. The independent variables used in this study are firm size, audit committee, company age, operational complexity, and implementation of International Financial Reporting Standards. Dependent variable used in this research is audit delay.

The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2016. The number of samples used are 41 listed companies taken by purposive sampling. The method of analysis used in this study is multiple linear regression analysis with the help of Eviews Version 9.5 for windows program.

The results of this study indicate that firm size and audit committee have significant influence on audit delay. While the variable age of company, complexity of operation, and application of International Financial Reporting Standards have no significant effect to audit delay.

Keywords: audit committee, audit delay, firm size, the age of company, Complexity of operations, the application of international financial reporting standards