JRAA Vol.4 No.1, Maret 2017 PENGARUH PROFITABILITAS, INTERNAL AUDIT DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

PENGARUH PROFITABILITAS, INTERNAL AUDIT DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this study aims to analyze influence of profitability, internal audit and size of public accounting firm to audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Object of research used manufacturing companies listed on stock exchanges of Indonesia. In conducting this research, the methods used to test the hypothesis is classical assumption test and multiple regression. The study showed that profitability and size of the public accounting firm impact to audit delay, however internal auditors has no impact on audit delay.