Pengaruh Ukuran Perusahaan dan Ukuran KAP terhadap Audit Delay

Abstract

This study aims to examine the effect of firm size and KAP size on audit delay on consumer goods companies listing on Indonesia Stock Exchange (IDX) in 2011-2016. The population of this research is all consumer goods companies in Indonesia in 2011-2016. The number of samples of 30 consumer goods companies, selected using purposive sampling method. This study uses data collected from Indonesian Stock Exchange (IDX) in 2011-2016 and also from each company web. By using multiple regression analysis as research method and result of this research revealed that simultaneously found significant influence between firm size and KAP size to audit delay and also found result partially that firm size and KAP size have no effect to audit delay.