Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence between auditor turnover, audit opinion and financial distress towards audit delay or not. This research was conducted at mining companies on the Bursa Efek Indonesia (BEI). There number of samples taken was 144, with nonprobability sampling method, especially purposive sampling. Data collection was carried out by non-participant observation. The analysis technique used is multiple linear regression analysis. The results of the analysis found that auditor switching had no effect on audit delay. These indicates prove that wether there is a change of auditors or not has doesn’t affect the audit delay. Opinion of audit brought a negative effect on audit delay. Financial distress brought a positive effect on audit delay. Keywords: Audit Delay; Auditor Switching; Auditor Opinion; Financial Distress.
Abstrak : Sintesis 6-metil-2-hepten-4-ol diawali dengan pembentukan reagen Grignard isobutilmagnesium bromida pada 40 0 C selama 1 jam, dilanjutkan dengan pembentukan garam alkoksi magnesium bromida pada 0 0 C. Hidrolisis terhadap garam alkoksi magnesium bromida dengan larutan NH 4 Cl jenuh menghasilkan 6-metil-2-hepten-4-ol. Hasil sintesis kemudian diuji sifat fisiko-kimianya meliputi berat jenis, indeks bias serta identifikasi dengan Spektrofotometer Inframerah (IR), Kromatografi Gas (GC) dan Kromatografi Gas-Spektrometer Massa (GC-MS). Hasil sintesis menghasilkan cairan beraroma manis segar, berwarna kekuningan, berat jenis 0,815 29 g/mL, indeks bias dan spektra massa dengan m/e 128 yang dicapai pada waktu retensi 6,284 menit. Data-data tersebut mendukung bahwa senyawa hasil sintesis adalah 6-metil-2-hepten-4-ol.Kata kunci : Sintesis, reaksi Grignard dan 6-metil-2-hepten-4-ol SYNTHESIS OF 6-METHYL-2-HEPTEN-4-OL FROM CROTONALDEHIDE THROUGH FORMATION OF GRIGNARD REAGENT ISOBUTYLMAGNESIUM BROMIDEAbstract : Synthesis of 6-methyl-2-hepten-4-ol was generated with formation of Grignard reagent Isobutylmagnesium bromide carried out at 40 . Identification using GC-MS resulted spectra m/e 128 at time retention 6,284 minutes. The proven data indicated that the resulted compound was 6-methyl-2-hepten-4-ol.
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