THE ANALYSIS OF FACTORS AFFECTING COMPLETION OF THE AUDIT TIME RANGE (Case Studies in Corporate Bank and Non-Bank Financial in Indonesia at the Stock Exchange)

Reza Diki Nesyadin

Abstract


Professional au-
ditors in the timeliness of publishing nancial reports to
the general public and BAPEPAM still encountering many
obstacles, making the audit delay and the factors that in
u-
ence it can become objects of research are examined. The
factors that will be re-examined in this study is the rm
size, industry type, prot / loss, auditor opinion, and the
size of the KAP. The selection of samples using the method
of sampling or purposive judgments, a sample of 129 compa-
nies and non-bank nancial bank in Jakarta Stock Exchange
in 2007, 2008, 2009. The purpose of this study to determine
the eect of company size, industry type, prot / loss, au-
ditor opinion, and the size of the KAP on the company's
nancial and non-bank banks in Indonesia Stock Exchange
on completion of the audit period and partially simulta-
neously. The results of this study is the rm size, indus-
try type, prot / loss companies, audit opinion, and KAP
measures jointly signicant eect on audit delay. From the
results of studies suggest that an average of 72.36 days of
audit delay, the minimum value of 20 days and a maximum
value of 108 days. Only factor of aecting the size of the
KAP partial audit delay. Audit delay can be explained by
5.1

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