Faktor-faktor yang mempengaruhi Audit Delay

Abstract

The purpose of this research is examining the factors which influence \naudit delay on financial companies that listed in Indonesia Stock Exchange during \n2007-2011. Those factors are company size, profitability, leverage, and public \naccountant firm size. This research sample was selected by purposive sampling \nmethod. The sample was taken from fifty-five listed financial companies in \nIndonesia Stock Exchange. Analysis methods, which were used, are descriptive \nanalysis, the assumptions of classical test, and multiple linear regression. The \nresult of multiple linear regression shows that audit delay is significantly \ninfluenced by profitability and public accountant firm size. And the result of \nadjusted R2 is 9.7%, which means that company size, profitability, leverage, and \npublic accountant firm size just explains 9.7% of audit delay variable. \nKeywords: audit delay, company size, profitability, leverage, and public \naccountant firm size

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