Determinasi Audit Delay Terhadap Reaksi Investor Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Periode 2010-2013
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Institusion
STIE Indonesia Banking School
Author
Andini, Francisca Gita
Subject
HF5601 Accounting
Datestamp
2024-07-16 01:05:49
Abstract :
Audit delay can be occur in all corporations. This research is divided into two models. The first model?s purpose is to find empirical evidence about the factors that affect audit delay significantly by examining company size, auditor?s opinion, Certified Public Accountants (CPA) quality, and profitability while the second model examines the influence of audit delay and Return on Equity to investor?s reaction. The samples of this study are mining companies which are listed in Indonesia Stock Exchange during 2009-2012. This research is using multiple regression method with purposive sampling method to select sample from the population. The data were tested using normality, multicorellation, heteroskedastisity, and autocorrelation test. The results of this study with 5% significant level shows: 1) Company size and CPA quality significantly affect audit delay. 2) There is a simultaneous influence of company size, CPA quality, auditor?s opinion, and profitability to audit delay. 3) Neither audit delay nor ROE significantly affect investor?s reaction. Therefore, companies and investors should put a concern to their company size and CPA quality to reduce the length of audit delay. Keywords: Audit Delay, Investor Reaction, Abnormal Return, Company Size, CPA Quality
Audit delay can be occur in all corporations. This research is divided into two models. The first model?s purpose is to find empirical evidence about the factors that affect audit delay significantly by examining company size, auditor?s opinion, Certified Public Accountants (CPA) quality, and profitability while the second model examines the influence of audit delay and Return on Equity to investor?s reaction. The samples of this study are mining companies which are listed in Indonesia Stock Exchange during 2009-2012. This research is using multiple regression method with purposive sampling method to select sample from the population. The data were tested using normality, multicorellation, heteroskedastisity, and autocorrelation test. The results of this study with 5% significant level shows: 1) Company size and CPA quality significantly affect audit delay. 2) There is a simultaneous influence of company size, CPA quality, auditor?s opinion, and profitability to audit delay. 3) Neither audit delay nor ROE significantly affect investor?s reaction. Therefore, companies and investors should put a concern to their company size and CPA quality to reduce the length of audit delay. Keywords: Audit Delay, Investor Reaction, Abnormal Return, Company Size, CPA Quality
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