<![CDATA[Tujuan penelitian ini untuk mengetahui pengaruh kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor terhadap audit delay. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 90 perusahaan manufaktur yang listing di BEI. Metode analisis data penelitian ini yaitu analisis deskriptif, uji prasyarat, uji asumsi klasik, dan analisis regresi berganda dengan pengujian hipotesis. Hasil penelitian menunjukkan bahwa kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor bersama-sama berpengaruh terhadap audit delay. Pengujian secara parsial, menunjukkan kondisi perusahaan, ukuran kantor akuntan publik dan opini auditor berpengaruh terhadap audit delay. Simpulan dari penelitian ini bahwa kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor berpengaruh terhadap audit delay. ABSTRACT The purpose of this research to determine the effect of the condition of the company, a public accounting firm size and auditors opinion against the audit delay. Sampling using purposive sampling is the selection of the sample with certain criteria, so that the sample obtained in this study were 90 manufacturing companies in BEI. This method of data analysis is descriptive analysis, test requirements, test classic assumptions and multiple regression analysis to test the hypothesis. The results showed that the condition of the company, a public accounting firm size and auditors opinion together affect audit delay. Partial testing, showing the condition of the company, a public accounting firm size and auditors opinion affect audit delay. Conclusions from this research that the condition of the company, a public accounting firm size and auditors opinion affect audit delay.]]>
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