ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA TAHUN 2006-2008

Abstract

Development activities in Indonesia Stock Exchange is now growing rapidly. Every company is going public are required to submit financial statements are prepared in accordance with Financial Accounting Standards, audited by public accountant registered with the Capital Market Supervisory Agency (Bapepam). Audit results top public companies have great consequences and responsibilities. This triggers a huge responsibility to work more professional auditors. One criterion is timeliness auditor professionalism in submission of audit reports. Difference in time between the date of closing the financial year with auditors reporting date in the audited financial statements show the length of time of completion of audit conducted by auditors. The time difference This in auditing called the audit delay. The longer the delay the more audit old auditor audit and finish the job. This study develops previous research by adding variable audit committee as one of the indicators that affect the audit delay. The independent variables include firm size, existence of audit committees, disclosure of losses to the company, The size of the auditor, and auditor opinion. While the audit variabeldependennya delay. Data taken from 78 non-financial companies listed on Stock Exchange Indonesia in 2006 until 2008 with the documentary. The results showed that the number of audit committee members, profit or loss suffered by the company, and the type of auditor opinion is a factor which determine the occurrence of audit delay, while the size of the company with total asset size proxy and the auditor is not a factor that determines the occurrence audit delay. The size of firms, companies audited by Big KAP Four, and the auditor's unqualified opinion negatively affect audit delay. while the number of audit committee members and profit or loss experienced brpengaruh company positively to the audit delay.