Analisis Pengaruh Persentase Kepemilikan Asing, Latar Belakang Pendidikan Komite Audit, Ukuran Kap, Umur Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay

Abstract

The purpose of this research is to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program. The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.

Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay

“…Results are in line with the results of (Lienardi & Widyastuti, 2017) from the results of the research it is concluded that companies that have been around for a long time will have more experience so that their internal control system becomes better. The older the company, the more ability to collect, process, and produce the information needed by the auditor to support the audit process more effectively and efficiently so that the audit time can be faster.…”

“…Then, research on audit delay influenced by the company's solvency obtained inconsistent results, an argument from Harjanto (2017) and (Lienardi & Widyastuti, 2017) it is stated that Audit Delay is not affected by Company solvency. Meanwhile, argument from (Saputra et al, 2020) it is stated that Audit Delay is affected by the Company's Solvency.…”

influence of the board commissioners’s characteristics on conservatism with gender as a moderating variable

“…Companies listed on the IDX during the 2015-2019 period were 2,881 observations. The final sample is 356 companies for 5 years and produces 1,780 observations based on several predetermined criteria (Lara et al, 2009;Lienardi & Widyastuti, 2017).…”