FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011 dan 2012)

Abstract

Timeliness of financial reporting is one of important qualitative attributes that makes the information provided in financial statements useful to users. The reason that makes researcher interested in research in this field is that audit process can cause delay in reporting financial statements. The purpose of this research is to examine the impact of firm size, debt to asset ratio (DAR), earning per share (EPS), type of industry, auditor’s opinion, and reputation of public accountants toward audit delay in service company (tertiary sector) that listed on Indonesia Stock Exchange. The population in this study consists of all service companies that listed on Indonesia Stock Exchange for 2011 and 2012. Sampling method that used is purposive sampling. Data used in this research is audited financial statements from each company that have been published. SPSS version 17 for windows is used to test this research. By omitting companies with some data unavailable, the samples consist of 202 financial statements from 101 service companies. There are 45 samples that included outlier should be excluded from samples of observation. So, the final amounts of the sample are 157 data. Multiple linear regression is used to be an analysis technique. The empirical results of this study show that earning per share (EPS) and auditor’s opinion have negatively significant influenced on audit delay. And the others, firm size, debt to asset ratio (DAR), type of industry, and reputation of public accountants have no significant influence to audit delay