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PENGARUH OPINI AUDITOR DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI TAHUN 2010-2013

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ABSTRACT EFFECT OF AUDITOR’S OPINION AND AUDIT FIRM SIZE TO THE AUDIT DELAY IN LQ 45 COMPANIES LISTED ON THE ISE YEAR 2010-2013 Written by: Michael Ferona Panahatan NIM : 1232151 The purpose of this research was to determine the auditor’s opinion, the audit firm size, audit delay, the effect of auditor's opinion and audit firm size either partially and simultaneously to audit delay in LQ 45 listed companies on the Indonesia Stock Exchange 2010-2013. The sampling technique used in this research was purposive sampling and obtained a sample of 14 companies with a 4-year study period, the total sample was 56. The data used in this research was secondary data. In this research the author used descriptive method using descriptive statistical analysis. The results of descriptive statistics showed that most of the company received the auditor's opinion that the study sample was unqualified opinion with explanatory language, most of the sample companies audited by the Big Four public accounting firms and audit delay research sample companies still comply with Bapepam. The results showed that the auditor's opinion and the audit firm size has no significant effect partially on audit delay was indicated by the first value of t test of significance about the effect of auditor’s opinion to audit delay was 0.09 (0.09> 0.05) and the second value of t test of significance about the effect of the audit firm size to audit delay amounted to 0.491 (0.491> 0.05), the auditor's opinion and the audit firm size simultaneously does not have significant influence on audit delay indicated by F test significance value was 0.216 (0.216> 0.05). Keywords: Auditor’s Opinion, Audit Firm Size, Audit Delay