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Pendampingan Pajak UMKM: Masalah dan Solusinya Amelia Sandra; Hanif Hanif; Rizka Indri Arfianti; Prima Apriwenni
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.928 KB) | DOI: 10.33021/aia.v1i1.737

Abstract

Training on Income Tax Knowledge for MSMEs is the one step to improve the entrepreneurs’ taxation ability, as the members of the UPK PPUKMP Pulo Gadung East Jakarta. This training was held on 17 - 25 January 2019. Training instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose of this training, especially for entrepreneurs is to improve their simple accounting skills and taxation administration and other aspects related to it. The training process begins with a preparation by analyzing training needs, formulating training objectives, preparing material and conducting training. The training is carried out by giving lectures, discussions, question and answer, and audio-visual presentation. The results of this training are expected to increase technical knowledge for entrepreneurs in understanding their tax obligations, namely how to fill SPT, especially income tax for MSMEs and tax administration that should be done.
Pandemi Covid 19: Pelatihan Pajak bagi UMKM Amelia Sandra; Rizka Indri Arfiant; Prima Apriwenni; Hanif Hanif
ACADEMICS IN ACTION Journal of Community Empowerment Vol 2, No 2 (2020)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v2i2.1299

Abstract

The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players,seriously worsened. The government has made many policies to ease the burden on MSMEs, one ofwhich is providing incentives in the field of taxation. There are still many MSME players who do nottake advantage of the incentives provided. The obstacles they face are the lack of socialization andtheir ignorance of using these facilities. For this reason, the community service team of Institut Bisnisdan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducingsimple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targetsin this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, whofoster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. Thesolution for MSMEs that have not done bookkeeping is expected to use a single entry system byrecording cash receipts and payments so that they can take advantage of government tax incentives.
PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN PUBLIK, KOMITE AUDIT, DAN OPINI AUDIT TERHADAP AUDIT DELAY Prima Apriwenni
Jurnal Akuntansi Vol 6 No 2 (2017): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Menurut penelitian mengenai audit delay yang telah dilakukan selama ini masih terdapat hasil yang tidak konsisten pada variabel independen yang memengaruhi audit delay. Selain itu, pada tahun 2015 adanya beberapa perusahaan yang disuspensi oleh BEI karena telat menyampaikan laporan keuangan. Penelitian ini bertujuan untuk meneliti pengaruh spesialisasi auditor, kepemilikan publik, komite audit, dan opini audit terhadap audit delay. Penelitian ini dilakukan pada perusahaan pertambangan di Bursa Efek Indonesia tahun 2012-2014. Teori yang mendasari penelitian ini adalah teori sinyal dan teori agensi. Purposive sampling digunakan sebagai metode dalam pengambilan sampel dan didapatkan jumlah sampel sebanyak 93 sampel. Teknik analisis yang digunakan adalah teknik analisis regresi berganda. Penelitian ini menghasilkan kesimpulan bahwa spesialisasi auditor dan komite audit berpengaruh negatif terhadap audit delay. Opini audit tidak berpengaruh terhadap audit delay. Kepemilikan publik tidak dapat disimpulkan.Kata kunci : Audit Delay, Spesialisasi Auditor, Kepemilikan Publik, Komite Audit, Opini Audit
DAMPAK PERENCANAAN PAJAK, KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Prima Apriwenni
Jurnal Akuntansi Vol 6 No 1 (2017): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Pada dasarnya tujuan perusahaan adalah memaksimalkan kesejahteraan pemegang saham atau investor, dengan cara memperoleh laba yang maksimum agar memaksimalkan nilai perusahaan. Nilai perusahaan merupakan pencerminan dari harga saham. Nilai perusahaan dapat memberikan kemakmuran untuk pemegang saham secara maksimal apabila harga saham perusahaan meningkat. Penelitian ini bertujuan untuk meneliti pengaruh perencanaan pajak, kebijakan hutang, dan kebijakan dividen terhadap nilai perusahaan. Penelitian ini menggunakan teknik observasi terhadap data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keuangan audited perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Sampel penelitian ini sebanyak 31 perusahaan manufaktur. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis data untuk menguji masing masing variabel dan pengujian hipotesis dilakukan melalui analisis deskriptif, analisis regresi berganda, uji asumsi klasik, uji koefisien determinasi, uji F dan uji t dengan menggunakan program SPSS 20. Hasil kesimpulan penelitian ini bahwa kebijakan hutang terdapat cukup bukti berpengaruh terhadap nilai perusahaan. Sedangkan, perencanaan pajak dan kebijakan dividen tidak terdapat cukup bukti berpengaruh terhadap nilai perusahaan. Kata kunci : Nilai perusahaan, Perencanaan pajak, Kebijakan hutang dan Kebijakan dividen
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI PEMODERASI Ruth Elvienne; Prima Apriwenni
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.616

Abstract

Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Christopher Hadisurja; Prima Apriwenni
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i1.651

Abstract

The global economic crisis towards large companies has focused on the importance of GCG. The corporate governance mechanism will improve supervision for the company so that through supervision it is expected that the company's performance will be better and can affect the value of the company. Problems about the environment are also experienced in Indonesia because the environmental impact of industrialization in big cities has been considered to be at a dangerous level. Due to the increasingly complex problems regarding the environment lately, many companies are increasingly aware of the importance of implementing a Corporate Social Responsibility (CSR) program as part of a business strategy. The sampling technique used was purposive sampling method. The sample used was 45 LQ45 companies listed on the Indonesian Stock Exchange in 2015-2017 (for 3 years) with a total of 90 data. Based on the results of data analysis, this study concludes that the audit committee proved to have a significant positive effect on firm value. independent commissioners, managerial ownership is not proven to have a significant positive effect on firm value, while CSR is not proven to have a significant positive effect on firm value. Keywords: Audit Committee, Independent Commissioners, Managerial Ownership, and Corporate Social Responsibility, Firm Value
EFFECTIVE TAX RATE DAN FAKTOR -FAKTOR YANG MEMENGARUHI Gloria; Prima Apriwenni
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.759

Abstract

Effective Tax Rate is the actual tax rate that must be paid by the company compared to the profit generated by the company. The company owners will encourage management to take tax aggressive actions to reduce the tax burden that arises. This study discusses whether company size, leverage and profitability are the dependent variables that can affect the effective tax rate as proxied by ETR as independent variables. The theory that underlies this research is agency theory, which discusses the relationship between owner and management where there is a conflict of interest between the two parties who want to prosper themselves, and political cost theory in which companies minimize costs to increase profits. This study uses observation techniques towards Secondary data obtained from annual financial reports and audited financial reports of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sample of this study were 59 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique in this study using judgment sampling. Testing data with classical assumptions and using multiple regression analysis with SPSS version 24. Keyword: Effective Tax Rate, Size, Leverage, Profitability. References: Ambarukmi, Khusniyah Tri., Nur Diana (2017), Pengaruh Size, Leverage, Profitabilitas, Capital Intensity dan Activity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Selama Periode 2011- 2015). Jurnal Ilmiah Riset Akuntansi, Vol.6 , p13–26. Ardyansah, Danis dan Zulaikha (2014), Pengaruh Size , Leverage , Profitability , Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Tax Rate. Diponogoro Journal of Accounting, Vol.3, p1–9. Bursa Efek Indonesia, diakses 6 Desember 2020, idx.co.id. Batmomolin, Salestina. (2018). “Analisis Leverage , Firm Size , Intensitas Aset Tetap Dan Intensitas Persediaan Terhadap Tarif Pajak Efektif (Pada Perusahaan Kmia Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017). Jurnal Ilmiah Buletin Ekonomi, Vol 22, p36-42. Daftar Perusahaan Manufaktur, diakses 6 Desember 2020, sahamok.com Ghozali, Imam. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Penerbit Universitas Diponegoro. Hery, (2015), Pengantar Akuntansi and Comprehensive Edition, Indonesia: Gramedia Widiasarana Indonesia. Imelia, Septi. (2015). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (ETR) Pada Perusahaan Lq45 yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2010-2012. Jom FEKON, Vol 2, p1-15. Kasmir (2018), Analisis Laporan Keuangan, Edisi Kesebelas, Depok : Penerbit PT RajaGrafindo Persada. Kurniasari, Erni., Listiawati. (2019). Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate. Jurnal Manajemen, Vol 9 p17-29. Kurniawan, Indra Suyoto. (2019). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Pajak Efektif. Fakultas Ekonomi dan Bisnis Universitas Mulawarman, Samarinda 16(2), p213–221. Putri, Amanda Nur., Gunawan. (2017). Pengaruh Size , Profitability , Dan Liquidity Terhadap Effective Tax Rates ( ETR ) Bank Devisa Periode 2010 – 2014. Jurnal Keuangan dan Perbankan, Vol 14, No 1, p18-28. Putri, Citra Lestari., Lautania, Maya Febrianty. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure Dan Profitability Terhadap Effective Tax Rate (ETR) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol 1, No 1, p101-119. Putri, Khurin’in Kurnia. (2017). Pengaruh Corporate Governance, Ukuran Perusahaan, Rasio Hutang Dan Profitabilitas Terhadap Tarif Pajak Efektif. JOM Fekon, Vol 4, No 1, p1501–1515. Republik Indonesia (2007), Undang-Undang nomor 28 tahun 2007 Undang-Undang tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajak, Sekretariat Negara Republik Indonesia (2008), Undang-Undang nomor 36 tahun 2008 Undang-Undang tentang Perubahan Ketiga Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan, Sekretariat Negara Richardson, Grant., Lanis, Roman (2007) Determinants of the Variability in Corporate Effective Tax Rates and Tax Reform : Evidence from Australia, Journal of Accounting and Public Policy 26, p689–704. Rodriguez, Fernandez Elena., Arias, Martinez Antonio (2012), Size and Other Determinants of Corporate Effective Tax Rates in US Listed Companies, International Research Journal of Finance and Economics, No.9, p160-165 Susilowati, Yeye., Ratih Widyawati., dan Nuraini (2018). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2014-2016). Prosiding SENDI_U, p796–804. Waluyo (2017), Perpajakan Indonesia, Edisi Keduabelas, Jakarta: Penerbit Salemba Empat. Wati, Putri., Sri Ruwanti, dan Fatahurrazak (2018). Pengaruh Chief Financial Officer Expert Power, Chief Financial Officer Political Power, Leverage, Profitability Dan Intensitas Persediaan Terhadap Tarif Pajak Efektif Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016. Jurnal Ekonomi Fakultas Ekonomi Universitas Maritim Raja Ali Haji, p1–20.
OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMENGARUHI Dewi Retnosari; Prima Apriwenni
Jurnal Akuntansi Vol 10 No 1 (2021): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i1.797

Abstract

Going Concerned is one of the considerations seen by investors before making an investment. Going concern audit opinion is an audit opinion issued by the auditor to determine whether the entity can maintain its life within a certain period of time. The object of research used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 - 2020. The sample of this study consisted of 44 companies so that the observation data obtained 132 data. The sampling technique used the purposive sampling method. The data analysis method used is the descriptive statistical test, classical assumption test of normality, multicollinearity, autocorrelation, regression model feasibility test, overall model fit test, coefficient of determination test, logistic regression model test, partial model significance test, and simultaneous test with SPSS application. version 25. The conclusion of this study shows that the profitability ratio has a negative effect on going-concern audit opinion. While the ratio of liquidity and solvency has no effect ongoing concern audit opinion. Keywords: Profitability, Liquidity, Solvency, Audit Opinion, Going Concern. References: Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Edisi 9.Semarang: Badan Penerbit Universitas Diponnegoro. Hery. (2015). Analisis Laporan Keuangan: Pendekatan Rasio Keuangan. Yogyakarta : CAPS (Center for Academic Publishing Service). Ikatan Akuntan Indonesia. (2011). PSA 29 Seksi 508: Laporan Auditor Independen Atas Laporan Keuangan. 29, 1–23. Indriyani (Akademi Maritim Nusantara), & Pandasari, T. (Universitas M. P. (2019). Pengaruh Current Ratio Dan Return On Asset (ROA) Terhadap Opini Audit Going Concern Perusahaan Pelayaran Yang Go Publik Periode 2012-2016. Jurnal Manajemen Dan Bisnis media ekonomi, XIX(1), 182–189. Institut Akuntan Publik Indonesia. (2011). PSA No. 30 SA Seksi 341. Standar Profesional Akuntan Publik, 30, 2. Investasi.kontan (2018), Ini yang jadi penyebab Turba alam manunggal (TRUB) didelisting, https://investasi.kontan.co.id/news/ini-yang-jadi-penyebab truba-alam-manunggal-trub-didelisting Irwanto, F., & Tanusdjaja, H. (2020). Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Opini Audit Terkait Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017). Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 298–307. Jensen, Michael C. dan W.H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure, Journal of Financial Economics 3. Hal 305-360. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada. Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor dan Disclossure terhadap pemberian Opini Audit Going Concern (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Anindya. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85. Mutsanna, H., & Sukirno, S. (2020). Faktor Determinan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131. Petronela, T. A. (2004). Pertimbangan going concern perusahaan dalam pemberian opini audit. Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya, 1(1996), 46–55. Rahmadona, S., Sukartini, & Djefris, D. (2019). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Akuntansi Dan Manajemen, 14(1), 15–42. Rahman, M. A., & Ahmad, H. (2018). Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern. Jurnal Akuntansi, 1(2), 44–55. Riyadi, T. (2019). Analisis Pengaruh Rasio Profitabilitas, Likuiditas, Solvabilitas dan Arus Kas Terhadap Opini Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Renaissance, 4(1), 465–478. Sahamok,net (2018), Saham delisting 2018 di BEI, akses 21 Januari 2020, Sartono, Agus. 2010. Menejemen Keuangan Teori dan Aplikasi. Edisi 4. BPFE Yogyakarta Spence, M., 1973. Job market signaling. Quarterly Journal of Economics, 87: 355-374 Wijaya, S., Dewi, K., Monica, M., Tendatio, C., Sitepu, W. R. B., & Dinarianti, R. (2019). Pengaruh Audit Committee, Audit Quality, Solvability, dan Sales Growth terhadap Going Concern Audit Opinion pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 17–38.
DAMPAK PERTUMBUHAN LABA, PERSISTENSI LABA, LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR Prima Apriwenni
Jurnal Ekonomi Perusahaan Vol. 22 No. 2 (2015): JURNAL EKONOMI PERUSAHAAN
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v22i2.202

Abstract

Informasi laba yang diumumkan perusahaan merupakan salah satu sumber informasi yang digunakan investor untuk pengambilan keputusan investasi dan meramalkan prospek perusahaan di masa mendatang. Pasar akan bereaksi terhadap informasi laba yang diumumkan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan laba, persistensi laba, leverage, ukuran perusahaan, dan kualitas audit terhadap earnings response coefficient. Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Teknik analisis yang digunakan adalah analisis regresi berganda, uji asumsi klasik, uji F, uji t, dan koefisien determinasi R2. Hasil penelitian menunjukkan pertumbuhan laba, persistensi laba, dan kualitas audit memiliki arah yang positif namun tidak berpengaruh signifikan terhadap earnings response coefficient. Leverage berpengaruh negatif dan signifikan terhadap earnings response coefficient dan ukuran perusahaan berpengaruh positif dan signifikan terhadap earnings response coefficient. Berdasarkan hasil penelitian tersebut dapat disimpulkan terbukti bahwa pertumbuhan laba, persistensi laba, dan kualitas audit memiliki pengaruh signifikan terhadap earnings response coefficient. Sedangkan leverage dan  ukuran perusahaan tidak terbukti memiliki pengaruh terhadap earnings response coefficient.
PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN,KOMPLEKSITAS OPERASI PERUSAHAAN, DAN REPUTASI KAPTERHADAP AUDIT DELAY PADA PERUSAHAANPERTAMBANGAN Jessica Tricia; Prima Apriwenni
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.203 KB) | DOI: 10.30813/jab.v10i1.989

Abstract

The background of this research there were inconsistent results on the variables that affect audit delay. Besides that, in 2015 several companies suspended by the Stock Exchange because of late financial reports.This study aimed to research the influence of company size, company’s profit/loss, company’s operations complexity and reputation of public accountant firm on audit delay. This study has done at mining companies listed in Indonesian Stock Exchange during the period 2012-2014. The sampling method used purposive sampling and obtained 96 as total sample. Linear regression analysis is used as analysis technique. This research concluded that company’s profit/loss and reputation of public accountant firm negatively influenced on audit delay. Company size didn’t affect to audit delay. Company’s operations complexity was no conclusion.  Keywords :audit delay, company size, company’s profit/loss, company’s operations complexity,  reputation of public accountant firm.