The title of this research is the influence of companies’s internal and
external factors to audit delay and the timeliness in manufacturing companies
listed in Indonesia Stock Exchange. With the aim to find out if there is a positive
influence profitability, solvability, internal auditors, company size and reputation
KAP to audit delay and timeliness. This research is a quantitative research.
Sampling method used in this research is purposive sampling, with the object of
research the influence of companies’s internal and external factors to audit delay
and the timeliness in the company go public listed in Indonesian Stock
Exchange. The analytical method used is a multiple linear regression test with
significant level (α) 0.05.
The conclusion of this research is that the solvability, company size and
reputation KAP does not have a significant positive influence on Audit Delay,
with the significant value of 0.103, 0.833, and 0.002 greater than 0.05.
Profitability has a significant positive influence on Audit Delay, with the
significant value of 0.007 is less than 0.05. Profitability, solvability, company
size and reputation KAP does not have a significant positive impact on
timeliness, with a significant value of 0.318, 0.077, 0.001 and 0.691 greater than
0.05.