FAKTOR - FAKTOR YANGMEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aims to study and analyze the influencing firm size, profitability, solvability and public accountant size, weither partially or together on audit delay of the infrastructure companies listed on the Indonesia Stock Exchange. These samples were selected by using purposive sampling method. The seconder data are used in this research based on audit from financial statement period 2007 to 2009 of the companies. Audit delay is the length of time from a companies fiscal year end to the date of the auditor report. The results showed that together, firm size, Return on Assets (ROA), Debt to Equity Ratio (DER), and public accountant size influence on audit delay significantly. Partially, firm size and Debt to Equity Ratio (DER) influence on audit delay, while Return on Assets (ROA) and public accountant size have no influence on audit delay. Audit delay average of the infrastructure companies listed on the Indonesia Stock Exchange in 2007 to 2009 in more than two months. For the next research to add variables that may influence the audit delay because there are many other factors that have influence on audit delay is not included in this study. Adding years of observation so that the results obtained can be used as a basic prediction of more long delays audit firms and the factors influencing.