Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Dan Opini Auditor Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di BEI
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Institusion
STIE Indonesia Banking School
Author
Orchidea, Meidiza Dwi
Subject
HF5601 Accounting
Datestamp
2020-10-05 02:27:31
Abstract :
The aims of the research is to find empirical evidence about the factors that affect the time lag of audit report or called audit delay. Audit delay is important issue because it can affect the timeliness of accounting information releases. There are four factors used in this research: size of the company represented by total assets of the company, profitability of the company represented by return on asset ratio, age of the company, and auditor?s opinion. The object of this research consist of 15 banking companies listed in Indonesia Stock Exchange during the period 2007 ? 2009, and the sample was selected based on purposive sampling method. Data of this research is pooled data with common effect model. Hypothesis test of this research using multiple linier regression. Analysis of descriptive statistic on the sample showed that the average of audit delay on banking company is 64,93 days. The results of this research with significant level 5% also indicated that return on asset and age of the company has significantly affect on the audit delay. While, two other independent variables have no impact to audit delay, they are total asset and auditor?s opinion. In conclusion of this research is the average of audit delay on banking company is shorter than manufacturing company of the previously research, and also the result showed that only profitability and age of the company factor has a strong impact to the audit delay on banking company. Keywords : audit delay, company size, profitability, company age, auditor?s opinion
The aims of the research is to find empirical evidence about the factors that affect the time lag of audit report or called audit delay. Audit delay is important issue because it can affect the timeliness of accounting information releases. There are four factors used in this research: size of the company represented by total assets of the company, profitability of the company represented by return on asset ratio, age of the company, and auditor?s opinion. The object of this research consist of 15 banking companies listed in Indonesia Stock Exchange during the period 2007 ? 2009, and the sample was selected based on purposive sampling method. Data of this research is pooled data with common effect model. Hypothesis test of this research using multiple linier regression. Analysis of descriptive statistic on the sample showed that the average of audit delay on banking company is 64,93 days. The results of this research with significant level 5% also indicated that return on asset and age of the company has significantly affect on the audit delay. While, two other independent variables have no impact to audit delay, they are total asset and auditor?s opinion. In conclusion of this research is the average of audit delay on banking company is shorter than manufacturing company of the previously research, and also the result showed that only profitability and age of the company factor has a strong impact to the audit delay on banking company. Keywords : audit delay, company size, profitability, company age, auditor?s opinion
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