ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan-Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012)
Abstract: The purpose of this
research is to examine the impact of company size, profitability, auditors
quality, auditors opinion, and auditors gender influence simultaneously toward
audit delay in banking company that listedon the Indonesia Stock Exchange from
2010 to 2012.
Sampling method that used is purposive sampling and the result are 27
firms as sample per year. This research is done for 2010-2012 period. Data that
used in this research is financial statements from each company, publized
through website www.idx.co.id. The data which have already collected are
processed with classic assumption test before hypothesis test. Software SPSS
version 16.0 is used to test in this research.
The results of this study show that of company size and auditors gender
is significant effecttoward audit delay, Whereas, profitability, auditors
quality, and auditors opinion do not influence time of audit delay.
Keywords: Audit delay, company
size, profitability, auditors quality, auditors opinion, and auditors gender
Penulis: Esynasali Violetta
Sebayang, Herry Laksito
Kode Jurnal: jpakuntansidd141124
