Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011

Abstract

Company need public accountant for auditing financial statement. Auditor professionalism needed for auditing and criteria of professional auditor is timeliness for audit report. Timeliness can be affected audit delay. Object in this research is companys listed in Bursa Efek Indonesia (BEI) for the period 2009 – 2011. This research examined the effect of size company, age, profitability, size public accountant, auditor change, and auditor opinion. This method in this research study is causal. Data analysis techniques using multiple linear regression. These result indicate that size public accountant and auditor opinion significantly influence audit delay, but size company, age, profitability, and auditor change no significant on audit delay. Size company, age, profitability, size public accountant, auditor change, opinion auditor have significant influence to audit delay.
 Keywords: size company, age, profitability, size public accountant, auditor change, audit opinion, audit delay.

Corporate Governance Terhadap Audit Delay Pada Perusahaan Manufaktur Sebelum Dan Saat Pandemi Covid-19, Studi Meta Analisis

“…Prinsip Good Corporate Government sangat mendukung perusahaan dalam memaksimalkan laba selama periode tertentu pada tingkat penjualan, aset dan modal saham tertentu. Penelitian yang dilksanakan oleh Trianto ( 2006) dalam (Santosa & Kurnia, 2013) mendapatkan hasil "Profitabilitas memiliki dampak positif yang sangat besar pada audit delay, karena keuntungan dianggap sebagai kabar baik untuk dibagikan kepada para pemangku kepentingan." Dari uraian di atas bisa dibuat model persamaan dengan hipotesis antara lain: H1: Profitabilitas memiliki pengaruh pada audit delay.…”

“…Dalam hal ini, opini audit yang baik (unconditional audit opinion) harus menyatakan bahwa laporan keuangan telah diaudit sesuai dengan persyaratan Standar Akuntansi Keuangan (SAK) dan tidak terdapat perbedaan material yang dapat mempengaruhi proses pengambilan keputusan. Penelitian terdahulu oleh Trianto ( 2006) dalam (Santosa & Kurnia, 2013) mendapat hasil opini auditor mempengaruhi secara signifikan pada audit delay. Dari uraian tersebut bisa dibuat model persamaan dengan hipotesis antara lain : H4 : Opini Audit berpengaruh terhadap Audit Delay.…”

Audit Delay of Listed Companies On The IDX

“…The company age is the length of time a company has established to develop and operate (Trisnadevy & Satyawan, 2020). According to Santosa & Kurnia (2013), it is calculated based on the company period being listed on the IDX for the first time until the research year. Mazkiyani & Handoyo, (2017) stated that companies that have been listing on the IDX for a long time are more experienced with problems related to information processing and understand how to solve those problems.…”

“…The company age is calculated based on the company period listed on the IDX for the first time until the research year (Santosa & Kurnia, 2013).…”

“…The company age is calculated from the range of the company listed on the IDX for the first time up to the research year (Santosa & Kurnia, 2013). Bahri et al, (2018) stated that the company age positively influences audit delay.…”