PREDIKSI PROBABILITAS AUDIT DELAY DAN FAKTOR DETERMINANNYA
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, solvability, and auditor’s reputation.
The population of the study is the manufactaur companies registered in
the Jakarta Stock Exchange in the period of 2006-2009. Sampling technique
employed in this study is the purposive sampling with the total sample of 256
companies. The data analysis uses logistic regressions. The result of the study
shows that the total asset and solvability have significant influence towards audit
delay. On the
other hand, operation loss
and profit, and
auditor’s opinion profitability
and the auditor’s reputation do not have any influence towards audit delay.
Keywords: Audit Delay, the
size of the company, operation loss and profit, auditor’s opinion, profitability,
solvability, auditor’s reputation
Penulis: Hersugondo, SE., MM,
Andi Kartika, SE., MM
Kode Jurnal: jpmanajemendd130902
