SAHAT PANGIHUTAN, The Effect of Firm Size and Auditor’s Opinion on Audit
Delay In Manufacturing Company Listed In The Indonesia Stock Exchange In
Period 2015 - 2016. Faculty of Economics State University of Jakarta. 2017.
This study aims to determine the effect of firm size and profitability Auditor’s
Opinion on Audit Delay in manufacturing company listed in The Indonesia Stock
Exchange Year 2015 – 2016, both partially as well as simultaneously. This research
uses a quantitative approach with associative analysis. This study uses secondary
data from company financial and annual report. The population in this study were
40 manufacturing companies and the sample consist of 36 manufacturing
companies. The data analysis technique in this study uses multiple linear
regression, classic assumption test, and the hypothesis test consist of t-test and Ftest.
Based on the results of data analysis known that there is a partial effect
between firm size to the debt policy. The result showed the value of t
count
greater
than t
table
or 0,001 (< 0,05) with 0,013 significance of the numbers so that the firm
size has a positive and significant effect on debt policy. This study also shows that
there is a partial effect between profitability and debt policy. The result showed the
value of -t
count
< -t
table
or 0,003 (< 0,05) with the significance of the numbers 0,000
so that profitability has negative and significant effect on debt policy.
Simultaneously, there is influence between firm size and auditor opinion on audit
delay. The result showed the value of F
count
greater than F
table
or 19,466 > 3,160
with significant value 0,000 so that the firm size and auditor opinion have a
significant effect on the audit delay. There is a positive and strong relationship with
a coefficient of 0.33 and the effect of firm size and auditor opinion on audit delay
in the manufacturing companies listed in the Indonesia Stock Exchange amounted
to 33%
