Jurnal Ilmiah Mahasiswa STKIP PGRI Sumbar

### PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

 Nama / NPM Irvandi / 15090052 Program Studi Pendidikan Ekonomi Pembimbing I Dina Amaluis Pembimbing II Vivina Eprillison Tahun 2019

#### Abstrak :

The result of the study show that: (1) Company size has no significant effect on audit delay. The variable regression coefficient is -0,146291 which is negative. Statistical value of -0,279092 < t table is 2,01505 and probability value is 0,7812 > alpha 0,05 means that Ho is accepted and Ha is rejected. (2) Leverage has no significant effect on audit delay. The variable regression coefficient is -0,016788 which is negative. Statistical value of -0,315118 < t table is 2,01505 and probability value is 0,7538 > alpha 0,05 means that Ho is accepted and Ha is rejected. (3) Profitability has no significant effect on audit delay. The variable regression coefficient is 0,154650 which is positive. Statistical value of 0,512064 < t table is 2,01505 and probability value is 0,6105 > alpha 0,05 means that Ho is accepted and Ha is rejected. (4) KAP Size has a significant effect on audit delay. The variable regression coefficient is -11,55450 which is negative. Statistical value of -2,215108 < t table is 2,01505 and probability value is 0,0306 < alpha 0,05 means that Ho is rejected and Ha is accepted. (5) Audit opinion has no significant effect on audit delay. The variable regression coefficient is 3,707434 which is positive. Statistical value of 0,334426 < t table is 2,01505 and probability value is 0,7392 > alpha 0,05 means that Ho is accepted and Ha is rejected. (6) Company Size, Leverage, Profitability, KAP Size have a significant effect on audit delay in metal manufacturing sub-sector companies and the like listed on the Indonesia Stock Exchange in the period of 2014-2018. Based on the results of F-statistics obtained is the F-statistic value of 3,288928 and F table of 2,37. Thus the result obtained by Fcount 3,288928 > F table 2,37 and a sig value 0,010962 < 0,05, the decision Ho is rejected and Ha accepted.

#### Keyword :

Audit Delay, Company Size, Leverage, Profitability, KAP Size, Audit Opinion.