Analisis Faktor - Faktor yang Mempengaruhi Terjadinya Audit Delay Pada Perusahaan Consumer Good Industry di Bursa Efek Indonesia (Periode Tahun 2008-2010)

Abstract

Financial Statement is the center of information that very important for a company. One of the qualitative characteristics attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is length of time from company fiscal year end to the date of auditor’s report. This research purposed to empirically examined the influence of profitability, solvability, holding company, auditor opinion and the length company have been a client to public accountant office. This research focuses to a company that involved in consumer goods industry. Data used are secondary data, such as 93 financial statements of companies listed on Indonesia Stock Exchange in 2008-2010. Multiple regression conducted to prove the hypothesis, it begins with classic assumption test. The regression model meet the classic assumption test. Simultaneous significance test conclude that all independent variables together influences the dependent variabel. Parameter significance test result there are 2 of 5 factors that influence audit delay. the factors are solvability and holding company. The significance value are 0,010 for solvability and 0,005 for holding company.

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