FAKTOR FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY DI INDONESIA

Abstract

This reseach aimed to examine the effect of public ownership, firm size, profitability, solvability, and operations complexity on the audit delay through companies’ annual financial statements. While, the population was LQ 45 companies which were listed on Indonesia Stock Exchange 2014-2017. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 30 samples of LQ 45 companies with 4 consecutive years observation from 120 object observation. The data were secondary which in the form of the company’s annual financial statements, taken from IDX. Furthermore, the data analysis technique used multiple linear regression with significance of 5% with SPSS 23 as the instrument. For the research result ,it concluded solvency had negative effect on the audit delay. Moreover, the public ownership, firm size, profitability, and operational complexity did not affect the audit delay. In brief, the independent variables simultaneously had significant effect on the dependent variable with significance of 11.8%.
Keywords: audit delay, financial reports, public ownership, solvability.