The Effect of Company Size, Leverage, and Auditor Opinion on Audit Delay (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange in 2019)

Audit delay is the time span for completing the annual financial statement audit, measured based on the report days required to obtain an independent auditor's report on the company's annual financial statement audit, the date of the company's closing year up to the date stated in the independent auditor's report. Factors considered to affect audit delay are firm size, leverage, and audit opinion. This study aims to analyze the effect of firm size, leverage and audit opinion on audit delay on manufacturing companies listed on the Indonesia Stock Exchange in 2019. This study uses the causality method, while data collection is done by means of documentation. on the documents of manufacturing companies in the goods and consumption sector. listed on the Indonesia Stock Exchange in 2019 with a sample consisting of 52 companies. The results of this study indicate that: (1) Based on the results of the partial test, firm size, leverage and audit opinion each have a positive effect on audit delay. (2) Simultaneously firm size, leverage and audit opinion have a positive effect on audit delay.