Faktor-Faktor yang Mempengaruhi Audit Delay dan Pengaruh Audit Delay Terhadap Abnormal Return

Abstrak

This study aims to examine the effect of Company Size, Profitability, Leverage, Audit Opinion, KAP Size and Audit Tenure on Audit Delay and the effect of Audit Delay on Abnormal Return. This research was conducted through two stages of analysis, the first to analyze the factors that affect audit delay and the second stage to analyze the effect of audit delay on abnormal returns. The method used in sampling is purposive sampling on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The sample in this study were 110 companies. This study uses secondary data from manufacturing companies listed on the IDX. The data analysis used is multiple linear regression analysis. The results of the first model research indicate that firm size, profitability, and audit opinion have a negative effect on audit delay, while audit tenure has a positive effect on audit delay. Besides that, Leverage and KAP Size have no effect on Audit Delay. The results of the second model research indicate that Audit Delay has a negative effect on Abnormal Return.