PENGARUH FAKT0R – FAKTOR AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
This research was conducted at the Company's consumer goods sub-sector Manufacturing Food and beverages are listed on the stock exchange Indonesia as many as 12 companies, with the audited financial statements were 36 taken in 2013-2015.This study used two methods of analysis, descriptive and analytical methods linear with three independent variables and one dependent variable (Y). On the results of this study indicate regression, where Fhitung greater than Ftable is 3.159> 2.90 higher with a significance of 0.014. Because the F test significance value smaller than the implied value is 0.05 then there are significant among all independent variables on the dependent variable. Overall the independent variable in this study is profitability, firm size and firm size together (simultaneously) affects audit delay (Y).