Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Opini Audit Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2012)
Abstract: This study aimed to
determine the effect of: (1) firm size as measured by total assets on audit
delay, (2) profitability as measured by
ROA on audit delay, (3) solvency as measured by DR on audit delay, and (4 )
audit opinion as measured by a dummy variable on audit delay.
This study classified as the causative research. The population in this
study was all companies listed on the Indonesian Stock Exchange from 2008 to
2012. Sampling was chosen by using purposive sampling method and obtained 42
sample firms. This type of data was secondary data obtained from www.idx.co.id.
Methods of data analysis used was multiple regression analysis.
Based on the results of multiple regression analysis, the results of this
study concluded: (1) The size of the company as measured by total assets has
not effect the audit delay in the manufacturing companies listed on the
Indonesian Stock Exchange, (2) profitability as measured by ROA has significant
negative effect on audit delay in the manufacturing companies listed on the
Indonesian Stock Exchange, (3) Solvency as measured by DR has significant
positive effect audit delay in the manufacturing companies listed on the
Indonesian Stock Exchange, (4) audit opinion is measured by a dummy variable
has not effect the audit delay in companies listed the Indonesia Stock
Exchange.
Based on the above results, it is recommended for further research: 1)
identify other factors that affect audit delay. 2) Using the e-views program.
Penulis: Khairun Nisak
Kode Jurnal: jpakuntansidd150481
