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.
