Paper Title
The Influence of Educational Background, Auditor Tenure, and Auditor Professional Proficiency to Audit Delay

Abstract
The purpose of this study is to obtain empirical evidences about the influence of educational background, auditor tenure and auditor professional proficiency to audit delay. This study used sample of all local government districts and cities in Southeast Sulawesi, Indonesia, as many as 13 local governments. Secondary data of this study was obtained from Supreme Audit Board of Southeast Sulawesi representation in Indonesia from 2012-2014. Statistical method which is used to test hypothesis is multiple linear regression analysis. This study showed that educational background and auditor tenure have significant influence to audit delay, while auditor professional proficiency did not have significant influence to audit delay. Simultaneous testing showed that educational background,auditor tenure, and auditor professional proficiency have significant influence to audit`delay. Keywordsó Educational Background, Auditor Tenure, Auditor Professional Proficiency, Audit Delay.