PENGARUH OPINI AUDIT DAN PERUBAHAN OPINI AUDIT TERHADAP REPORTING DELAY
Abstract: This research aimed
to examine the influence on audit opinion and change in audit opinion of
reporting delay. The auditor switch, the new accounting standard, unexpected
earnings, leverage and profitability used as control variable. Based on the
research variables to develop some hypotheses that the audit opinion better
than the previous year will negatively affect on the reporting delay and change
in audit opinion better than the previous year will negatively affect on the
reporting delay . Samples of this research is 170 manufacture firms listed in
Indonesia Stock Exchange in year 2011-2012 that selected by using purposive
sampling method. The technique of analysis used for examining the hypothesis
was multiple regression. The result of this research that audit opinion and
change in audit opinion have negatively significant influenced on the reporting
delay variable. Firms that receiving unqualified audit opinion and audit
opinion better than the previous year gave a good news for investors so as to
reduce the reporting delay.
Penulis: Dias Nurmalasari, Dwi
Ratmono
Kode Jurnal: jpakuntansidd141086
