FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA (Studi Empiris Pada Perusahaan-Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Jakarta)

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, auditor’s opinion, profitability, and auditor’s
reputation.
The population of the study is the LQ 45 companies registered in the Jakarta
Stock Exchange in the period of 2001-2005. Sampling technique employed in this study
is the purposive sampling with the total sample of 13 companies. The data analysis uses
multiple regressions.
The result of the study shows that the total asset, operation loss and profit, and
auditor’s opinion have significant influence towards audit delay. On the other hand,
profitability 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, auditor’s
opinion, profitability, auditor’s reputation.