THE EFFECT OF COMPANY’S COMPLEXITY, COMPANY’S SIZE, AND PUBLIC ACCOUNTING FIRM’S REPUTATION TOWARD THE LENGTH OF AUDIT DELAY ON COMPANIES LISTED IN LQ45 INDEX FROM 2013 – 2014

Abstract

This research aims to identify the effect of company’s complexity, company’s size, and public accounting firm’s reputation toward the length of audit delay on companies listed in LQ45 index from 2013 to 2014 either simultaneously and separately. The research involves 62 samples, which consist of 2 years data of 31 companies that are consistently listed in LQ45 index from 2013 to 2014. The research found that company’s complexity and company’s size statistically significant toward the length of audit delay, while public accounting firm’s are not statistically significant toward the length of audit delay. The F-test result revealed that one or more independent variables have significant influence toward the length of audit delay. Then, the R2 analysis showed that the regression model is able to describe audit delay by 31.8%.