Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Pada Pemerintah Daerah Di Indonesia

Abstract

The purpose of this research is to examine the impact of experience, autonomy, financial capacity, location, entity size, performance accountability, audit remarks, and numbers of audit entity toward audit delay for local government in Indonesia. Sampling method that used is cluster random sampling and the result are 248 local government as sample. The data used are secondary data, namely the financial statements of local government that have been audited by Supreme Audit Board (BPK). To prove the hypothesis, performed regression testing the assumptions of classical test begins. Research model passed the test of the classical assumptions. Simultaneous testing concluded that all the independent variables affect the dependent variable at 25 percent. Partial testing results show that there are five of the eight factors that influence audit delay, that is experience, autonomy, financial capacity, location and audit remarks