Abstract:
Audit delay is the length of time from a company fiscal year end to the date of auditor’s report. The delayed of submiting financial statements may decrease the benefit of financial statements as information for decision making. There are some factors affected audit delay. The objective of this research is to prove the influence of company size, profitability, and solvability toward audit delay in food and beverage industry listed in Indonesia Stock Exchange Period 2010-2013.
There are 16 companies in food and beverage industry, only 13 companies selected as sample in this research. This research used multiple regression model with 5% significant level.
The result of this research showed that profitability have influence toward audit delay, company size and solvability have not influenced toward audit delay, based on multiple regression test result on t-test. Adjusted R2 showed that company size, profitability, and solvability have influence toward audit delay with value 13.1%.
