1 AUDIT DELAY EFFECT TO THE BASE LEVEL Deri Yanto Magister Akuntansi Universitas Pancasila deri.yanto.indo@gmail.com Abstract This study aimed to analyze whether the size of the company, competence, and attitudes affect the auditor's audit delay. Variables used in this study include the audit delay as the dependent variable, the size of the company, competence and attitude of auditors as independent variables. Respondents who studied 32 people (respondents), which is a population of 3 KAP in the area of Jakarta (Jakarta South). Research using questionnaires and analyzed subjects are auditors. The data obtained were analyzed using the Linear Regression method. These studies suggest that the size of the company's effect on audit delay. While the competence and attitude of auditors has no effect on audit delay. Simultaneously, company size, competence and attitude affect the auditor's audit delay. Keywords: Audit Delay, Company Size, Competence and Attitude Auditor PRELIMINARY The growing development of the business world in Indonesia causes large companies to require employees with a broad level of knowledge and good employee attitudes according to good ethics in small and large companies. Some of these things can affect the audit report in the future. However, problems that often occur in audits, namely the level of preparedness of reports that will be published to the public, there is often the occurrence of submission or delays caused by the lack of preparation in the completion of the report or the lack of audit knowledge in completing the report so that the report needs to be corrected more than once. In general, the emergence of problems that have occurred due to the risk of a new auditor and also the problem of missing evidence or somewhere, so that the audit publication becomes longer. Of the things mentioned, usually an audit has a point where someone is bored or frustrated. This happened because the impact of the financial statements that he continuously worked on never ended due to evidence that was difficult to obtain because the evidence was confidential which only certain people knew. Competence relates to the professional expertise of auditors as a result of formal education (according to Ilmiyati and Suhardjo, 2012). This explains that the level of knowledge for an auditor is needed for the survival of the company. According to Praptitorini and Januarti (2007), business survival is always associated with management's ability to manage the company to survive as long as possible. One of the efforts to minimize delays in financial statements requires an audit that has a broad level of knowledge about audits (audit standards) and rewards the audit so as to reduce an audit's saturation in completing financial statements. The level of audit knowledge is adjusted according to GAAS (generally accepted auditing standards) guidelines, which were developed by AICPA and updated with SAS 105 and SAS 113. General audit knowledge standards are general standards, field work standards, and reporting standards, as long as an audit adheres to standards - the standard then the audit can be categorized as an audit that has competence.