Pembimbing : Pandu Haryanto
Abstrak
This research is meant to find out what is the factor of company size, profitability, solvability, size of Accountant Public and audit opinion have influence to the Audit delay on manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods. The sample collection method has been done by using purposive sampling. The data collection is secondary data with documentation method. Testing requirements include the testing of multiple regression analysis that begins with classic assumption test. The result of t test shows that size of company, profitability and size of Accountant Public have significant influence to the audit delay. While solvability and audit opinion does not have significant influence to the audit delay. The simultaneous test (f test) gives a result that all of the independent variables have significant influence to the audit delay. And the magnitude of the coefficient of determination (R2)=0,537437, which means that all independent variables affect the dependent variable was 53.7437% and the remaining 46.2563% is influenced by other factors not examined.

Keywords: Audit delay, size of company, profitability, solvability, size of public accounting firm, audit opinion.