Pengaruh Total Asset, Roa, Der, Ukuran Kap, dan Laba atau Rugi Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2012

Abstract

Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. This research represents empirical study to know factors influencing audit delay and the mean of audit delay in 2011 until 2012. There are five factors: they are Total Assets, ROA, DER, Size of KAP, and income or loss of company. The populations of this research are manufacturing companies that are listed in Indonesia Stock Exchange (IDX) in 2011 until 2012. Samples of this research are 82 manufacturing companies for 2 years. Samples are taken by using of purposive sampling. The method of data analysis is using descriptive and doubled regression analysis. To obtain model of regression which representative is hence conducted by test of classic assumption.The result of descriptive statistic indicate that mean of an audit delay in the year 2011 until 2012 is 75 day. The result of t test showed that Total Assets and DER influenced significantly to the Audit Delay. Based on F test, it can be concluded that research five variables also influenced significantly to the Audit Delay. The coefficient of Determination (𝑅2) was 20,5%.