ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2010

Abstract

Every company is going public are required to submit financial statements prepared in accordance with Financial Accounting Standards that have been audited by a public accountant registered with Badan Pengawas Pasar Modal dan Laporan Keuangan (Bapepam-LK). The results of the audit of public companies have huge consequences and responsibilities. This sparked a huge responsibility to work more professional auditor. One criterion is the timeliness of auditor professionalism in the delivery of its audit report. Difference of time between the date of closing the financial year to the date of the auditor in reporting audited financial statements indicate the length of time of completion of audit by the auditor. The time difference is called the audit delay in auditing. This study aims to analyze the factors that influence audit delay a public company in Indonesia.The factors tested in this study is auditor quality, type of auditor’s opinion, company size, audit committee, and the complexity of the company's operations as an independent variable and the audit delay as the dependent variable. Population of this research included manufacturing companies listed in Indonesia Stock Exchange since the year 2008-2010 with a sample taken in a purposive sampling as many as 294 companies. The data collected is the secondary data by the method of documentation. Prior to the analysis data testing conducted in advance of data analysis including test requirements normality, linearity test, test multicollinearity, heteroscedasticity test and test autocorrelation. Data analysis methods used are linear regression analysis simple and multiple linear regression. The results of this research can be concluded that the auditor quality and auditor opinion affect audit delay. While the company size, audit committee, and complexity of operations hasn’t effect on audit delay.