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PENGARUH OPINI AUDIT DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018

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ABSTRACT THE EFFECT OF AUDIT OPINION AND PROFITABILIY ON AUDIT DELAY (IN OIL AND GAS MINING SUB SECTOR COMPANIES THAT LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2013-2018) Written by: Ifandry Tampubolon NIM: 1632008 This study aims to determine the effect of audit opinion and profitability on audit delay in oil and gas mining sub-sector companies listed on the Indonesia Stock Exchange in 2013-2018 partially or simultaneously. This research was conducted using descriptive statistical methods, correlation coefficient analysis, determination test, significance test, classic assumption test and regression analysis. The data for this study is from the annual financial statements of the oil and gas mining sub-sector companies that have been published. The secondary data will be processed using SPSS, then concluded. The results of this research analysis are simultaneously audit opinion and profitability have a significant effect on audit delay with a significant value of 0.00 <0.05. While the partial analysis shows that there is a significant influence between audit opinion on audit delay with a significant value of 0.00 <0.05 and there is a significant effect between profitability on audit delay with a significant value of 0.00 <0.05. Keywords: audit opinion, profitability, audit delay