Analisis Faktor – Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI)

  • Ike Olvia Febi Arik Nur Rahmawati STIE Widya Gama Lumajang
  • Muhaimin Dimyati STIE Widya Gama Lumajang
  • Istiqomah Istiqomah STIE Widya Gama Lumajang
Keywords: Audit delay, Bank, BEI


The purpose and purpose in this research is to know the factors -factors that cause audit delay, as an auditor's attempt to shorten audit delay or delay in auditing reporting, it is hoped that the results of this research will be useful to deepen the knowledge about the importance of timeliness of audit reporting. This research uses purposive sampling method. With Banking Companies registered on the Indonesia Stock Exchange from 2014 to 2016. The results of this study can be concluded that firm size, retrun on total asset, debt-to-equity ratio and auditor opinion simultaneously have a significant influence on audit delay. Firm size, return on total asset and auditor opinion partially show significant influence on audit delay. While the debt-to-equity ratio partially shows no significant effect on audit delay


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