Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay

Jurica Lucyanda; Sabrina Paramitha Nura'ni

doi:10.14710/jaa.9.2.128-149

DOI: https://doi.org/10.14710/jaa.9.2.128-149

Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay

*Jurica Lucyanda - Universitas Bakrie, Indonesia

Sabrina Paramitha Nura'ni - Universitas Bakrie, Indonesia

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Abstract

The objective of this study is to examine factors that affect audit delay. These factors consist of
company size, debt to asset ratio, disclosure of company loss, audit opinion, accountant public
firm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from
2008-2010. The hypotheses in this study are tested by using muliple regression analysis. The
results of the study shown that debt to asset ratio have positive influence on audit delay, and
accountant public firm size have negative influence on audit delay. On the other hand, company
size, disclosure of company loss, and audit opinion are not statistically significant to influence
earnings response coefficient.

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Keywords: audit delay, company size, debt to asset ratio, disclosure of company profit or loss, audit opinion, accountan public firm size

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Section: Research Articles

Language : EN

In Volume 9, Nomor 2, Tahun 2013

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