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PENGARUH PROFITABILITAS DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014

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ABSTRACT EFFECT OF PROFITABILITY, AND SIZE OF AUDIT FIRM TO AUDIT DELAY FIRM IN MANUFACTURING COMPANY SUB SECTOR TEXTILE AND GARMENT LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2012-2014 Written by: Jonatan Ermulia Purba NIM: 1232062 The purpose of this research was to knew the effect of profitability, and the size of audit firm to audit delay. Independent variables used were profitability, and the size of audit firm while the dependent variable was an audit delay. The object of this research are manufacturing companies sector textile and garment listed in Indonesia Stock Exchange 2012-2014 period. The sampling method used is purposive sampling and obtained a sample of 13 companies that became the object of research with 39 units of analysis. The analytical method used in this research were descriptive statistics, the classic assumption test, analysist coefficient correlation and determination, F test, t test, multiple linier regression analysis and interaction test for moderating variables using SPSS 22 for Windows. The results shown that the profitability, partially negatively affect the audit delay. The size of audit firm, partially did not affect significantly on the audit delay and profitability and the size of audit firm, simultaneously did not affect significantly on audit delay in textile and garment companies listed on the Indonesia Stock Exchange in 2012-2014. Keywords: audit delay, profitability, audit firm size