Abstract :
ABSTRACT
This study aims to determine the effect of firm size, profitability, and quality
auditor audit delay. In the study, the population used is the companies listed
in the Stock Exchange between 2011-2012. The sample set by using purposive
sampling method. The research sample was obtained as much as 175
corporate financial statements (in 2011 = 95 company's financial statements,
and 12 = 80 years of corporate financial statements. Tests carried out using
frequency test using SPSS version 20 test results were obtained from three
variables: the size of the company , profitability, and quality auditor has no
effect on audit delay.
Keywords: company size, profitability, Quality Auditor, and Audit Delay.