ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY
Abstract: The purpose of this
research is to examine the impact of firm size,level of leverage, quality of
public accountant firms, type of industry, and independence of the audit
committee toward audit delay in companies that listed on Indonesia Stock
Exchange. Sampling method that used is cluster random sampling were then
selected by predetermined criteria and the result are 128 firms as sample. The
data used are secondary data, namely the financial statements of companies
listed on the Indonesia Stock Exchange in 2012. The data which have already
collected are processed with classic assumption test before hypothesis test used
multiple linear regression analysis. Research model passed the test of the
classical assumptions. The result of this research shows that independent
variables simultaneously influenced 11.3 percent of dependent variable. Partial
testing results show that there are two of the five factors that influence
audit delay, the quality of a public accountant firms and type of industry have
negative influence.
Penulis: Annurrizky Muflisha
Anggradewi, Haryanto
Kode Jurnal: jpakuntansidd141104
