The Company Size Effect and Leverage On Delay of Audit (Study On Corporates of Manufacturing Listed at The Idx In 2016-2018)
Keywords:Audit Delay, Company Size, Leverage
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 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 showed that firm size and leverage had an effect on audit delay.