Pengaruh Ukuran Perusahaan, Pelaporan Laba/Rugi, TDTA, Reputasi Auditor, Pergantian Auditor, Profitabilitas Terhadap Audit Delay Pada Perusahaa Manufaktur Di Bei
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Muslikhah, -
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:41:28
Abstract :
Audit delay is an important issue because it will affect the timeliness of financial reporting that contains information used by the users of information in decision making. The longer audit delay, then investor confidence will also be reduced. This study aims to determine empirically the effect of firm size, reporting profit/loss, total debt to total assets, auditor reputation, auditor turnover, profitability of the audit delay the manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample selection procedure by using purposive sampling. The samples used were 121 companies with the observation period 2009-2011 and analyzed by multiple linear regression. Adjusted R2 value in this study was 12.4%. The results showed that the size of the company, reporting profit/loss, profitability negative affect audit delay. Total debt to total assets positive effect on audit delay, while the reputation of auditors and auditor turnover has no effect on audit delay.
Audit delay is an important issue because it will affect the timeliness of financial reporting that contains information used by the users of information in decision making. The longer audit delay, then investor confidence will also be reduced. This study aims to determine empirically the effect of firm size, reporting profit/loss, total debt to total assets, auditor reputation, auditor turnover, profitability of the audit delay the manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample selection procedure by using purposive sampling. The samples used were 121 companies with the observation period 2009-2011 and analyzed by multiple linear regression. Adjusted R2 value in this study was 12.4%. The results showed that the size of the company, reporting profit/loss, profitability negative affect audit delay. Total debt to total assets positive effect on audit delay, while the reputation of auditors and auditor turnover has no effect on audit delay.
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