THE ANALYSIS OF FACTORS THAT AFFECTING THE AUDIT DELAY

DEWI RACHMAYANT

Abstract


Preparation of nancial
statement information for the benet of the users must
meet the qualitative characteristics of nancial reporting.
One of these qualitative characteristics are relevant, the
realization of relevant characteristics can be seen from the
timely submission of nancial statements. Timeliness of
submission of nancial statements can be traced from the
audit delay, namely the length of time the completion of the
audit as measured from the date of the closing scal year
until the date of issuance of audit reports. This study aims
to determine the eect of rm size, the length of a client
company of KAP, the type of opinion is obtained from
public accounting rms, prot / loss companies, quality
auditors, and competence of audit committee members
at the company's nancial and nonnancial sectors listed
on the Indonesia Stock Exchange in 2008 to 2009. The
data used is the company's annual nancial statements,
independent auditors' report, the structure and prole
of the board of commissioners, a report on corporate
governance which are all contained in the annual report
published through the website www.idx.co.id. Study
sample 89 or 178 companies selected observational data
with purposive sampling. Analytical model used is multiple
linear regression. The results prove that the partial positive
signicant eect of rm size on audit delay, the length
of a client company KAP signicant negative eect on
audit delay, the kind of opinion derived from the public
accounting rm a signicant positive eect on audit delay,
prot / loss of a signicant negative eect on company
audit delay, quality auditor signicant negative eect on
audit delay, the competence of audit committee members
a signicant negative eect on audit delay. Simultaneously
there is a signicant eect of rm size, the length of a
client company of KAP, the type of opinion is obtained
from public accounting rms, prot / loss, quality auditors,
audit committee members and the competence of the audit
delay to delay the audit.

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