AUDIT DELAY PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI

One of the qualitative characteristic attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is the time required auditors to complete the audit process, calculated from a company fiscal year end to the date of auditor’s report. The purpose of this study was to analyze the influence of firm size, the age of company, complexity of company’s operations, reputation of public accounting firm, and auditor’s opinion towards audit delay of LQ 45 companies registered in The Indonesia Stock Exchange. The population of this study was all of LQ 45 companies registered in the Indonesia Stock Exchange . 31 samples of the population obtained through purposive sampling method. This study uses secondary data, which is financial statements of LQ 45 companies registered in The Indonesia Stock Exchange.Multiple linear regression tests is used to prove the hypothesis. Otherwise regression model has passed the classic assumptions test. The results showed the significance of each of the variables: the size of the company (0,000), a company's age (0.471), the complexity of the company's operations (0,008), the reputation of KAP (0,012), and audit opinion (0.112). Adjusted R Square obtained amounted to 0.376, which means that 37.6% of audit delay is influenced by firm size, firm age, the complexity of the company's operations, reputation KAP and audit opinion. The conclusions of the research result, simultaneous shows that independent variables affect the dependent variable and the partial test results show that there are 3 of 5 factors that affect audit delay, they arefirm size, complexity of company’s operations, and reputation of public accounting firm. While 2 factors that has no effect are the age of company, and auditor’s opinion.