摘要：Keywords: Audit Delay, Company Size, Profit and Loss Report, Auditor Opinion and Firm Size. ABSTRACT The development of capital markets in Indonesia have an impact increased demand for financial audit by the users of financial information as prediction and decision making in investment. Triggering is an audit to work more professional. One of the criteria of professionalism of the auditor is timely audit report. Timeliness is related to the benefit of the financial statements themselves. If there is undue delay in financial reporting, the information generated will lose its relevance. Auditing standards require increasingly longer time. Conversely, the more incompatible with the standards of audit work the shorter the time required. This condition can cause a dilemma for the auditor. The length of time of completion of this audit may affect the timeliness of the information is published. The time difference between the date of the financial statement audit opinion on the financial statements indicate the length of time the completion of audits conducted by auditors. The difference this time is often named in the audit to the audit delay. Factors that may affect audit delay: (1) Size of company measured by total assets of the company. large companies will complete the audit process more quickly than small firms. (2) Profit and loss, the company reported a loss that will require the auditor to manage audit period longer than usual. (3) An auditor's opinion, it is predicted that companies that obtain reasonable opinion with the exception of audit completion time is longer than the companies that received an unqualified opinion. (4) The size of firm, in this study some companies use the services of the Big Four accounting firm and is a Non-Big Four.
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