FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

Time difference between financial statement and auditing opinion date indicates the amount of
time needed in auditing settlement period. This condition can affect the punctuation of the
information published and will influence market reaction towards the lengthy information. It will
also the level of uncertainty based on the published information in the auditor’s financial
statement in which containing company’s profit information. This study aims to measure the
factors which affect audit delay. They are total asset, operation loss and profit, solvability,
profitability, auditor’s opinion, and auditor’s reputation.
The population of the study is the manufactured companies registered in the Jakarta Stock
Exchange in the period of 2006-2009. Sampling technique employed in this study is the purposive
sampling with the total sample of 256 companies. The data analysis uses multiple regressions.
The result of the study shows that the total asset, and solvability have significant influence
towards audit delay. On the other hand, operation loss and profit, profitability, auditor’s opinion,
and the auditor’s reputation do not have any influence towards audit delay.
Key words: Audit Delay, the size of the company, operation loss and profit, solvability,
profitability, auditor’s opinion, auditor’s reputation.