PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
ABSTRACT: Audit delay is an
audit solving duration which measured from the date of book year closing to the
date of audit report issued. A high quality of financial statement audit could
decrease investor and creditor risk in making an investment decision. The
advantages of financial statement would decrease if the report isn’t available
on time.
This research examines the factors influence audit delay. They are
leverage, subsidiaries and audit complexity. This research samples take all
manufacturing companies are listed in Indonesia Stock Exchange, amount 32
companies that chose based on purposive sampling method by 160 observations.
They have undertaken for 5 years from 2004 – 2008.
Firstly, data is examined by classical normal linear regresion model
(CNLRM) which consist normality, multicollinearity and heteroscedasticity
tests. Secondly, it is examined by multiple linear regression using hypothesis
to know about the factors have an influencing to audit delay.
The result of this research shows that simultaneously, it proves that
leverage, subsidiaries and audit complexity have a significant influencing to
audit delay at manufacturing companies listed in Indonesia Stock Exchange.
Partially, just leverage has a significant influencing to audit delay. Whereas
subsidiaries and audit complexity don’t have a significant influencing to audit
delay at manufacturing companies listed in Indonesia Stock Exchange.
Keywords: Audit Delay,
Leverage, Subsidiaries and Audit Complexity
Penulis: Bustamam, Maulana
Kamal
Kode Jurnal: jpakuntansidd1000108
