Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Pertambangan dan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2009

The purpose of this research is to know and to analyze the factors that influence audit delay. There are profitability, solvency, firm size, reputation of audit firm and industry classification predicted partially or simultaneously influence toward audit delay in mining and bank’s firm which listed in BEI.Data that used in this research is financial statement from each company published through website www.idx.co.id, the population are 56 mining and bank’s firm. Sampling method that used is purposive sampling and there are 35 companies as a research object for 3 years observation since period 2007 to 2009 then there are 105 analysis units. This research is classified as causal research and replication of former researches. The independent variables for this research are ROA, DER, total asset, reputation of audit firm and industry classification. The dependent variable is audit delay. Analysis method that used in this research is quantitative method with multiple regressions.This research concludes that all five of the independent variables have positive significant influence towards audit delay in simultan, but in partial reputation of audit firm and industry classification negatively influence towards audit delay. While other 3 independent variables ROA, DER and firm size are not influence towards audit delay.