Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Food And Beverage Yang Terdaftar Di Bei

ANALYSIS OF FACTORS AFFECTING THE AUDIT DELAY
IN FOOD AND BEVERAGE LISTED IN BEI

Formulation of the problem in this research is the extent to which
influence Quality Auditor, Auditor Opinion type, company size, Number of the
Audit Committee, the Company's Audit Operations Complexity on Audit Delay in
food and beverage manufacturing companies listed on the Stock Exchange. The
purpose of this study was to investigate and analyze the influence of Quality
Auditor, Auditor Opinion type, Company Size, Number of Audit Committee, the
Company's Audit Operations Complexity on Audit Delay.
The hypothesis of this study is the Quality Auditor, Auditor Opinion
type, Company Size, Number of Audit Committee, the Company's Audit
Operations Complexity on Audit Delay. Secondary data collection techniques in
this research is done in two stages. The first stage is to study literature, namely by
collecting data from journals, theses, and books related to the research. The
second stage is the study of documentation, ie by collecting the data in the form of
audited financial statements, annual report and auditors' report as well as other
necessary information via the Internet by downloading the report from the website
www.idx.co.id. The analytical method used is descriptive quantitative by using
multiple linear regression.
In the results of this study indicate that simultaneously Quality Auditor,

Auditor Opinion type, Company Size, Number of Audit Committee, the
Company's Audit Operations Complexity to Audit Delay. Partial test shows only
two variables: company size and complexity of the operations of the Company
that significantly influence the Audit Delay while Quality Auditor, Auditor
Opinion Type and Number of Audit Committee does not have any influence on
the Audit Delay.

Keywords: Audit Delay, Quality Auditor, Auditor Opinion type, Company
Size, Number of Audit Committee, complexity of operations of the
Company.