PENGARUH FAKTOR YANG EFEKTIF TERHADAP AUDIT DELAY

Studi Empiris Pada Perusahaan yang Listing di BEI Periode 2008-2012

Abstract

This study aims to examine the factors that affect audit delay. The influencing
factors are the following, firm size, the percentage change of earnings per share, industry,
extraordinary goods, audit opinion, debt ratio, KAP size, profit or loss operation and
profitability level. The sampling method used is purposive sampling with the following
criteria such as The Company is listed on the Indonesia Stock Exchange (IDX) in 2008
- 2012. The Company has issued annual financial statements for the period 2008-
2012.The financial statements are presented in rupiah. The sample has a financial
reporting period based on the calendar year ending 31 December. Issued audited
financial statements during 2008, 2009, 2010, 2011, 2012 respectively. There are 531
companies listed on the BEI during 2008-2012. Based on the criteria of this study
obtained 240 companies used as research samples. The analysis technique used to analyze
the hypothesis of this research is logistic regression analysis. The results of this study
indicate that operating profit or loss has a positive effect on audit delay. The percentage
change in earnings per share and Auditor Opinion negatively impacted the audit delay.
The size of the firm, the industry, the extraordinary goods, the size of KAP, the debt ratio
and the level of profitability have no effect on audit delay.