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.
Penulis:
Andi Kartika (Fakultas Ekonomi, Universitas Stikubank Semarang)
Kode
Jurnal: jpmanajemendd090002
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