Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Di Indonesia Oleh Imam Subekti & Novi Wulandari Widiyanti ABSTRACT Timeliness represent very important matter in determining financial statement value. This research is purposed to investigate influenced audit delay factors. That are level of firm profitability, firm size, industrial sector, audior’s opinion, and public accountant size. Samples are selected…