PENGARUH UKURAN PERUSAHAAN, LEVERAGE, OPINI AUDIT, PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY

PUTRI, YUANDA EKA (2013) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, OPINI AUDIT, PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

Audit delay is a time period of financial statement presentation. If the financial statement is not presented on time, it will reduce the value and quality of the financial statement itself. This study aims to determine what factors affect audit delay, so it can be used to reduce the time which is required by the audit delay. The sample in this study is a company in Jakarta Islamic Index (JII) period 2 with the years of research are from 2009 to 2011, and obtained 61 samples. The analysis which is used in this study is multiple regression. The results of this research are simultaneously firm size, leverage, audit opinion, profitability and the auditor reputation have significan’t influence toward audit delay. Partially variables that have significan’t influence are the company's size, leverage, and the auditor's reputation. While the audit opinion and profitability variable do not have any influence toward audit delay.

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