ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY(Pada Perusahaan Property Real and Estate yang terdaftar di BEI)

Abstract

One of the characteristics of qualitative in presenting the financial statement is relevant, it can be seenfrom the timeliness of presenting the report. The timeliness can be seen from audit delay which is thelength of time between the date of close book until the date of auditor statement. This research is meantto examine empirically the influence of firm size, profitability, solvability, firm complexity, publicaccountant firm size, and audit opinion to the audit delay. The research object is Property Real andEstate companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The samplecollection technique has been carried out by using purposive sampling and the predetermined criteria,28 companies have been selected as samples . The data has been done by using financial statement whichhas been published in the official website of www.idx.co.id
. The data analysis technique has been carriedout by using descriptive statistic, classic assumption test, and multiple regressions analysis.The resultof this research has proved that the average of audit delay occurs in 81 days. The result of partial testshows that the variableswhich give influence to the audit delay i.e. profitability, PAF size, and auditopinion, whereas the variables of firm size, solvency and firm complexity do not give any influence tothe audit delay. The result of simultaneously test has concluded that all independent variables giveinfluence to the dependent variable.

Keywords: Audit delay, firm size, profitability, audit opinion.