PENGARUH UKURAN PERUSAHAAN, REPUTASI KAP, LABA/RUGI PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2014

This study aims to examine the effect firm size, reputation of audit firm and loss/profit of audit delay at companies that listed on the Indonesia Stock Exchange in 2014.
Sampling method that used is purposive sampling and the result are 61 firms as sample. The data used are secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2014.
Testing the hypothesis using multiple regression analysis method with the help of SPSS v.20. The test results showed that the fist hypothesis (H1) which states that the firm size effect on audit delay, was accepted. The second hypothesis (H2) which reputation of KAP effect on audit delay, was rejected. The third hypothesis (H3) which loss/profit effect on audit delay, was accepted.

Keywords : Firm size, reputation of audit firm, loss or profit, audit delay