INFLUENCE OF FIRM SIZE, AUDIT OPINION, SIZE OF AUDIT FIRM AND LIQUIDITY TO AUDIT DELAY (Empirical Study On Manufacturing Companies Listed On The Indonesian Sharia Stock Index 2011-2016)

ABSTRACT Audit delay Audit delay is the length of time, usually in days unit, needed by an auditor in finishing an audit, from the date of a book annual closure until the date of audit report publication. Bapepam obligates every public company to publishes their annual reports as late as the third month after the end date of the annual financial report. This research aims to learn the influence of company size, audit opinion, Size of audit firm, and liquidity on audit delay on manufacturing companies registered in Indonesian Sharia Stock Index (ISSI) within 2011-2016 period. Purposive sampling method is used to gather samples. Double linear regression is used for data analysis. This research indicates that company size significantly and negatively affects audit delay, audit opinion significantly and positively affects audit delay, while Size of audit firm and liquidity are ineffective towards audit delay. Key Words: Audit Delay, Company Size, Audit Opinion, Size of Audit Firm, Liquidity