<![CDATA[ABSTRACTThis research is meant to analyze the influence of company internal and external factor to the audit delay onmanufacturing companies which are listed in the IDX in 2013-2015 periods. Some factors which will beexamined in this research are profitability, solvency, firm size, auditor reputation, and auditor opinion as theindependent variable whereas the audit delay is the dependent variable. This research has been done by usingtwo kinds of research variables, i.e. dependent variable and independent variable. The dependent variable i.e.audit delay; independent variables are profitability, solvability, size firm, reutation auditor and opinion auditor.The research samples are 67 companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015periods. The data in this research is in the form of financial statement and the selection of samples has beencarried out by using purposive sampling method. The analysis instrument has been carried by using multiplelinear regressions. The result of hypothesis test shows that solvency, firm size, and auditor reputation givepositive and significant influence to the audit delay in the submission of financial statement. Nevertheless,profitability and auditor opinion does not give any influence to the audit delay in the submission of financialstatement.Keywords: financial statement, firm size, auditor reputation, auditor opinion, audit delay]]>
