Faktor-Faktor yang Mempengaruhi Audit Delay: Studi pada Lembaga Keuangan yang Tercatat di Bursa Efek Indonesia pada Periode 2005-2007  

Oleh:

Savitri, Bunga Wildatika ; Hermiyetti

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Ekubank: Ekonomi Keuangan Dan Perbankan no. 02 (Jul. 2009), page 23.
Topik: Ketepatwaktuan Penyampaian Laporan Keuangan; Laporan Keuangan; Regresi Linier Berganda

Ketersediaan

Perpustakaan PKPM Nomor Panggil: J122 Non-tandon: tidak ada Tandon: 1

Lihat Detail Induk

Isi artikel

Financial statements are a source information that will provide the judgment for users of financial statements for to decision-making. This study aims to determine the influencing factors that effect audit delay in the financial institutions listed on the Indonesia Stock Exchange. This research was conducted using 2005, 2006 and 2007 data. The population is all the financial institutions listed on the Indonesia Stock Exchange. There were 168 companies (used as samples). The audit delays was used as dependent Variables while independent variable consists of the size of the company, profitability, solvency. Liquidity, extraordinary item, age of firm, and Auditor's opinion. Data were analysis using multiple linear regression. The results showed that the average length of delay in the audit of financial institutions listed on the Indonesia Stock Exchange (BEI) in the period 2005 - 2007 amounted to 66-71 days. The test partial show the result that variable levels of profitabilitys, olvencylevels, and opinionofauditissignificantly inffuenseto auditdelay. As forthevariablefirmsize, levelof liquidity,extraordinaryitems, andthe firm age does not significantlyinffuenceaudit delay.

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