PENGARUR INTERNAL AUDITOR, PROFITABILITAS, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The objective of this research is to investigate the influence of the auditor internal, profitability, and auditor quality upon the audit delay in manufacture companies that listed in Indonesia Stock Exchange from year 2008­-2010. The sample of research are 225 company from 2008-2010. The research sample use purposive sampling method. The result of this research showed : 1) Auditor internal no significant  effect to audit delay, so we can say the first hypothesis (H1)is refused; 2) Profitability no significant effect to audit delay, so we can say the second hypothesis (H2) is refused ; 3) Auditor quality has significant effect to audit delay, so we can say the third hypothesis (H3) is accept.