This research aims to prove that there is an influence of firm size,
profitability, solvency, auditor quality, and auditor opinion simultaneously and
partials toward audit delay in the whole sale and retail companies, which are
listed in BEI in 2009-2011.
Sampling method that used is purposive sampling and the result are 36
sample. This research is done for 2009-2011 period. Data that used in this
research is financial statements from each company, each of which has been
published via the site www.idx.co.id. The data which have already collected are
processed with classic assumption test before hypothesis test. Software SPSS
version 19 for windows is used to test in this research.
These results of this research shows firm size, profitability, solvency,
auditor quality, and auditor opinion, the simultaneous influence toward audit
delay. While partially, profitability affect audit delay. And firm size, solvency,
auditor quality, and auditor opinion, show that they do not influence toward audit
delay.