DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI

Irfan Irfan (Pascasarjana Universitas Muhammadiyah Sumatera Utara, Indonesia)
Maya Sari (Fakultas Ekonomi Universitas Muhammadiyah Sumatera Utara, Indonesia)
Aulia Rahman Harahap (Pascasarjana Universitas Muhammadiyah Sumatera Utara, Indonesia)

JURNAL MUTIARA AKUNTANSI
Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay