PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Audit delay or the completion of the audit period may affect the timeliness of the informationpublished and can affect the level of uncertainty that decision based on published information.Characteristic of the company is one of the factors that affect audit delay. This research aimed toexamine the influence of the characteristics of the company, which consists of company size,solvency, profit or loss company on audit delay in the manufacturing companies listed on theIndonesia Stock Exchange (IDX) by adding one variable that is thought to have an influence onaudit delay, i.e. the size of Public Accounting Firms. The entire manufacturing companies listed onthe IDX in 2007 to 2010 are population in this study. Purposive sampling technique is used toobtain the sample size by 69 manufacturing companies with the acquisition of observational data asmuch as 276. Multiple regression analysis is used to test hypotheses to explain the relationshipbetween the variables in this research. The results of the partial examination showed that allindependent variables are characteristics of the company consists of company size, solvency, profitor loss of the company, and the size of the Public Accounting Firms has a significant influence onaudit delay.
Keywords:audit delay, characteristic of the company, company size, solvency, profit or loss, size of thepublic accounting firms
Article Metrics:
Last update: 2021-05-05 12:28:41
Last update: 2021-05-05 12:28:41
-
Influence of company size, audit opinion, profitability, solvency, and size of public accountant offices to delay audit onproperty sector manufacturing companies listed in Indonesia stock exchange
Syachrudin D.. International Journal of Scientific and Technology Research, 7 (10), 2018.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
