THE INFLUENCE OF COMPANY SIZE, LEVERAGES, INTERNAL CONTROL SYSTEM (SPI), AUDITOR REPUTATION (EMPIRICAL STUDY ON FOODS AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) 2013-2016)

  • Putri Intan Prastiwi Universitas Sebelas Maret
Keywords: company size, leverages, internal control system, auditor’s reputation, audit delay

Abstract

The purpose of this research is to analyze the effect of company size, leverages, internal control system, auditor’s reputation This is study empirical on foods and beverages campanies listed in Indonesian Stock Exchange (IDX) period 2013-2016. Thedata sourceuses secondarydata. Study population is 16 companies with analyze of financial report and independent auditor’s report period 2013-2016 accessed wih IDX websites www.idx.co.id. Sampling technique is purposive sampling with sample of researh is 10 companies. Data collection techniques use documentation metohd and literature review. Data analysis used multiple linear regression and absolute difference test. The results showed that company size has a not significant on audit delay, leverages has a not significant on audit delay, internal control system has a not significant, auditor’s reputation has a negatif significant on audit delay