FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA (Studi Empiris Pada Perusahaan-Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Jakarta)

Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will influence market reaction towards the lengthy information. It will also the level of uncertainty based on the published information in the auditor’s financial statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are total asset, operation loss and profit, auditor’s opinion, profitability, and auditor’s reputation. The population of the study is the LQ 45 companies registered in the Jakarta Stock Exchange in the period of 2001-2005. Sampling technique employed in this study is the purposive sampling with the total sample of 13 companies. The data analysis uses multiple regressions. The result of the study shows that the total asset, operation loss and profit, and auditor’s opinion have significant influence towards audit delay. On the other hand, profitability and the auditor’s reputation do not have any influence towards audit delay. Key words: audit delay, the size of the company, operation loss and profit, auditor’s opinion, profitability, auditor’s reputation.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 61 citations exist upstream.