Audit Delay Pada Industri Real Estate Dan Properti Yang Terdafrar Di Bursa Efek Jakarta Dan Faktor Yang Mempengaruhi

Abstract

Financial report as an information will be useful for decision making if it's relevant and reliable. The relevance of information envelops: predictive value. feedback value. and timeliness. Timeliness financial reporting is very necessary because it provides information needed at the right time in decision making process. Badan Pengawas Pasar Modal (BAPEPAM) requires that financial reports of public companies must be reviewed by independent auditor. Timeliness is theoretically affected by a number offactors. These include Total Assets (AKTlVA), Total Assets Turnover ratio (I'A1), Debt to Equity Ratio (DER). Effort Gain or Loss (PROFI1). Categories of Auditor Firms (KAP). and Audit Opinion (OPIN/). This research is aimed analyzing the magnitude of those factors in influencing the audit delay. The objects of this research are 33 companies in real estate and property industries which are registered at the Jalrorta Stock Exchange (BEl) in 2000-2002. Secondary data in the form of financial statements (i.e. balance sheets and statement of incomes) . are used and obtained directly from BEl. Multiple regression analysis is performed in determining the effect of the above-mentioned independent variables on dependent variable. Findings ofthi study are as follows: (i) for the year 2000 and 2002 audit delay is not significantly affected by AKTlVA. TAT, DER. PROFIT, KAP. and OPINI; (ii) for the year 2000 those independent variable significantly affect audit delay; and (iii) partially. however. only TAT and KAP which affect audit delay.