PENGARUH FAKTOR DATA KEUANGAN DAN NON KEUANGAN TERHADAP AUDIT DELAY

Abstract

The purpose of this research to examine the influence Financial data in the form of CAMEL ratio and company size. While non-financial data in the form of independent commissioners, board size commissioner, audit committee and age of the company. The population in this research is a banking company which is listed in the Indonesia Stock Exchange. The sample has been done by purposive sampling method. Based on the criteria set, obtained of 29 banking companies which is listed in the Indonesia Stock Exchange during the year 2012-2016, so the number of samples in this research is 145 observations. This research uses multiple linier regression analysis technique with using SPSS (Statistical Product and Service Solutions) tool 24 version. The results showed that (1) Capital negatively influenced audit delay. (2) Liquidity negatively influenced the audit delay. (3) Company size negatively influenced the audit delay. (4) The size of the board of commissioners negatively influenced the audit delay. (5) Asset quality, Earning ability, Management, Independent commissioners, and age of the company does not influenced the audit delay.
Keywords: Financial data, CAMEL, non-financial data, audit delay