Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia

Abstract

A company listed in the Indonesia Stock Exchange has to announce annual report to Indonesia Stock Exchange and investors. An auditor audits annual report published by company. An auditor audit annual report published by public company, big companies, little companies, and non profit companies. Public accountants practice through a public accounting firm. One of professionalism criteria of an auditor is timeliness to announce an annual report. Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This time difference called audit delay. If an auditor completed the audit work longer, audit delay is too.

The purpose of this study is finding empirical evidence that firm size, operation profit/loss, firm operation complexcity, and auditor reputation influence to audit delay. The population of the study is the LQ45 companies listed in the Indonesia Stock Exchange. LQ45 companies have high liquidity and sensitivity to capital market, so the samples represent capital market condition.

The dependen variable in the study is audit delay, and independent variables are firm size, operation profit/loss, firm operation complexcity, auditor reputation. The data analysis uses multiple regressions simultaneously and partially. The result shows that are firm size, operation profit/loss, firm operation complexcity, auditor reputation have significant influence towards audit delay simultaneously and partially.


Keywords : audit delay, firm size, operation profit/loss, firm operation complexcity, auditor reputation