The Analysis on Factors Affecting Audit Delay on Manufacturing Companies Listed in Indonesia Stock Exchange

Aisyah Vanadia Rubianto

Abstract


Abstract

The purpose of this research was to analyze the factors influencing an audit delay. The population of this research was all the manufacturing companies listed in The Indonesian Stock Exchange for the period of 2014 and 2015, which resulted in 254 company samples. The data was analyzed using multiple linear regressions. Audit firm’s reputation, profitability, solvency, the complexity of the company’s operations, and the company’s size were used as the dependent variables. The result showed that audit firm’s reputation, complexity of the company’s operation and the company’s size did not significantly affect the audit delay, while solvency significantly affected audit delay in 2015.

Abstrak

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan audit. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2014 dan 2015, yang menghasilkan 254 sampel perusahaan. Data dianalisis dengan menggunakan regresi linier berganda. Reputasi perusahaan audit, profitabilitas, solvabilitas, kompleksitas operasi perusahaan, dan ukuran perusahaan digunakan sebagai variabel dependen. Hasil penelitian menunjukkan bahwa reputasi perusahaan audit, kompleksitas operasi perusahaan dan ukuran perusahaan tidak berpengaruh signifikan terhadap keterlambatan audit, sementara solvabilitas secara signifikan mempengaruhi penundaan audit pada tahun 2015.



Keywords


Audit Delay; Manufacture; Audit Firm’s Reputation; Profitability; Solvency; Complexity of Company’s Operation; Company’s Size

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