The Company Size Effect and Leverage On Delay of Audit (Study On Corporates of Manufacturing Listed at The Idx In 2016-2018)

Abstract

The purpose of this study was to determine the effect of firm size and leverage on audit delay. This 
research is motivated by the case of delays in the submission of financial statements to companies listed 
on the Indonesia Stock Exchange which have an impact on the decline in investor confidence in the 
company. The research method used is the explanatory method. The independent variables in this study 
are firm size and leverage, while the dependent variable is audit delay. The data used is secondary data, 
obtained through the company's annual financial report data as the object of research. The sample in 
showed that firm size and leverage had an effect on audit delay. this study were 37 companies from the population as many as 111 companies. Hypothesis testing was 
done by using multiple linear regression analysis using the IBM SPSS Statistics 20 program. The results