ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN
Abstract: The purpose of this
research is to analyze the factors that affect audit delay and timeliness of
financial reports to the manufacturing consumer good sector companies listed on
the Indonesia Stock Exchange The examined factors of this research are profitability,
solvability, company size, the size of a public accounting firm and company age
as the independent variables while
the timeliness and audit delay as
the dependent variables.
The sample consists of 95 companies listed in the Indonesia Stock Exchange
(IDX) and submitted financial reports to Bapepam consistently in the period
2010-2012. The data that was used in this research was secondary data and
selected by using purposive sampling method. The analysis tool used is multiple
regression analysis to measure audit delay, logistic regression to measure
timeliness and a the relationship
between the timeliness of audit delay.
As the results of the research, there are five factors have significant
effect on audit delay. They are: 1) profitability, 2) solvability, 3) company
size 4) size of the public accounting firm 5) age company. And profitability
and solvability have significant effect on timeliness. As the results of
logistic regression have significant effect between the timeliness of audit delay.
The short time in auditing make the transaction due in exect time.
Keywords: audit delay,
timeliness, profitability, solvability, size of firm, size of the public
accounting firm and the age company
Penulis: Firman Dwi Laksono,
Dul Muid
Kode Jurnal: jpakuntansidd141077
