PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract: Audit delay or the
completion of the audit period may affect the timeliness of the
informationpublished and can affect the level of uncertainty that decision
based on published information.Characteristic of the company is one of the
factors that affect audit delay. This research aimed toexamine the influence of
the characteristics of the company, which consists of company size,solvency,
profit or loss company on audit delay in the manufacturing companies listed on
theIndonesia Stock Exchange (IDX) by adding one variable that is thought to
have an influence onaudit delay, i.e. the size of Public Accounting Firms. The
entire manufacturing companies listed onthe IDX in 2007 to 2010 are population
in this study. Purposive sampling technique is used toobtain the sample size by
69 manufacturing companies with the acquisition of observational data asmuch as
276. Multiple regression analysis is used to test hypotheses to explain the
relationshipbetween the variables in this research. The results of the partial
examination showed that allindependent variables are characteristics of the
company consists of company size, solvency, profitor loss of the company, and
the size of the Public Accounting Firms has a significant influence onaudit
delay.
Keywords: audit delay,
characteristic of the company, company size, solvency, profit or loss, size of
thepublic accounting firms
Penulis: Elen Puspitasari,
Anggraeni Nurmala Sari
Kode Jurnal: jpakuntansidd120442
