ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan Publik di Bursa Efek Indonesia)

Abstract

The purpose of this research is to analyze factors that affect audit delay of the Indonesian public companies. The examined factors of this research are company size, debt to equity ratio, gainlloss, industry classification, extraordinary and/or contingency items, multinational company, audit quality, auditor's opinion, independent commissioners and audit committee as independent variables, while audit delay as dependent variable. The samples consist of 346 firms listed on Indonesian Stock Exchange (IDA) in 2007. Data analyzed with the classic assumption test and the hypotheses were examined using the model oflinear regression. The result ofthis research provides evidence that gain/loss, industry classification, multinational company, independent commissioners andaudit committee have influence on audit delay. However, there is no evidence that company size, debt to equity ratio, audit quality, auditor's opinion, extraordinary and/or contingency items have influence on audit delay. Keywords : audit delay, company size, debt to equity ratio, gaingoss, industry classification, extraordinary and/or contingency items, multinational company, audit quality, auditor's opinion, independent commissioners, audit committee