PENGARUH UKURAN PERUSAHAN, KINERJA KEUANGAN DAN JENIS INDUSTRI TERHADAP AUDIT DELAY

Abstract

This research is about audit delay problem which is related to the firm size, profitability, solvability, liquidity, and industrial type is the related research of audit of financial statement. The audit of financial statement is mean to provide opinion about the fairness and the appropriateness of financial statements with the existing principles. The timeliness of submitting financial statement is an important determinant for the level of usefulness of this report. Slow audit process in audit research terminology is known as audit delay. This research is based on corporate internal factor which is considered to be more influential to the audit delay. The object of this research is the financial statement of LQ 45 index companies which are listed in Indonesia Stock Exchange in 2013-2015 periods and these companies have been selected by using purposive sampling. This research has been conducted by using multiple regressions analysis. The independent variables are: firm size, profitability, solvability, liquidity, and industrial type. Meanwhile, the dependent variable is audit delay. The result of this research shows that simultaneously profitability, liquidity, and industrial type have significant influence to the audit delay. Meanwhile, firm size, and solvability does not have any significant influence to the audit delay.
Keyword : Audit delay, profitability, solvability, liquidity, industry type.