PENGARUH OPINI AUDIT, ANAK PERUSAHAAN, KOMPLEKSITAS AUDIT, DAN UKURAN KAPTERHADAP KERTERLAMBATAN LAPORAN KEUANGAN

This study was aimed to determine the effect of audit opinion, subsidiaries, audit
complexity, and the measurement of the Public Accountant’s Office of the audit
delay. In the study, the population used is the companies list in the Stock
Exchange between 2012-2014. The sampel set by using purposive sampling
method. The research samples was obtained as much as 126 corporate financial
statements. Analysis methods, which were used, are descriptive analysis , the
assumptions of classical test, and hypothesis analysis. The test result obtained
from the four variabels, audit opinion and the measurement of the Public
Accountant’s Office affected on the audit delay. Otherwise subsidiaries and audit
complexity didn’t affect the audit delay.

Keywords : audit opinion, subsidiaries, audit complexity, and the measurement of the Public Accountant’s Office and the audit delay.