Faktor-Faktor yang Berpengaruh Terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2011

Abstract

The research aims to analyze the parameter of firm size, profit or loss, public accountant size, and debt to equity ratio the influence toward audit delay in manufacture companies that listed on Indonesia Stock Exchange. This research used purposive sampling method and 208 firms as sample. The research used secondary data, those were the financial statements of manufacture companies listed on the Indonesia Stock Exchange in 2010-2011. To prove the hypothesis, performed regression testing the assumptions of classical test begins. Research model passed the test of the classical assumptions.The result of hypothesis test show that public accountant size has a negative significant effect toward the audit delay. On the other hand, firm size, profit or loss and debt to equity ratio have no significant effect toward the audit delay.

The research aims to analyze the parameter of firm size, profit or loss, public accountant size, and debt to equity ratio the influence toward audit delay in manufacture companies that listed on Indonesia Stock Exchange. This research used purposive sampling method and 208 firms as sample. The research used secondary data, those were the financial statements of manufacture companies listed on the Indonesia Stock Exchange in 2010-2011. To prove the hypothesis, performed regression testing the assumptions of classical test begins. Research model passed the test of the classical assumptions. The result of hypothesis test show that public accountant size has a negative significant effect toward the audit delay. On the other hand, firm size, profit or loss and debt to equity ratio have no significant effect toward the audit delay.