Faktor-Faktor Yang Mempengaruhi Audit Delay dan Dampaknya Terhadap Abnormal Return (Studi Empiris Pada Perusahaan Sub Sektor Transportasi Jalanan, Logistik dan Pengantaran Yang Teraftar di Bursa Efek Indonesia Tahun 2016-2020)

This study aims to analyze the factors that influence audit delay, which is still a phenomenon in various companies, as well as its influence on decision making by users of financial statements. This research is divided into two models. The first model aims to determine the effect of firm size, KAP reputation, and opinion audit on audit delay. The second model examines audit delay related to investor reactions. This study uses secondary data with purposive sampling method obtained a sample of 13 companies in 2016-2020. The study used multiple linear regression analysis. The results showed that all independen variables, which are company size, KAP reputation, and auditor's opinion had a signifikannificant effect on audit delay. The results for the second model show that audit delay has an effect on investor reactions which are proxied by abnormal returns.