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Pengujian Faktor-Faktor Yang Mempengaruhi Audit Delay

Jurica Lucyanda · Sabrina Paramitha Nura'ni

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

The objective of this study is to examine factors that affect audit delay. These factors consist of company size, debt to asset ratio, disclosure of company loss, audit opinion, accountant public firm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from 2008-2010. The hypotheses in this study are tested by using muliple regression analysis. The results of the study shown that debt to asset ratio have positive influence on audit delay, and accountant public firm size have negative influence on audit delay. On the other hand, company size, disclosure of company loss, and audit opinion are not statistically significant to influence earnings response coefficient.

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2016Pengaruh Profitabilitas, Leverage, Reputasi KAP dan Opini Audit terhadap Audit Delay 2018Pengaruh Profitabilitas dan Leverage Pada Audit Delay dengan Ukuran Perusahan Sebagai Pemoderasi

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