ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTERVAL WAKTU PENYELESAIAN AUDIT LAPORAN KEUANGAN

Abstract

One of essencial metters for financial statement is in deciasion making process the time accuracy of corporation financial statement to the public. Delaying financial statement disclosure will be creating the substant of information not up to date so that is less for stakeholder usefull. The audit financial statement have to conduct before published. The primary reason from delaying financial statement disclosure in year to the public. The research purpose to examine the influences of specific factor in which had corporation and also related with audit delay in Indonesia. Factors is that examined including emission measure, profitability rate, solvability rate, issuer-term, subsidiary multinationally corporation, the number of issuers geographical segments, auditor measure and kinds of auditor statement. Audit delay is the day that wanted for auditor to discharge auditting works, began from starting year until audit statement published. Factors examination are used with multiple regression analysis. The amoun of samples are 57 manufactures issuer in Indonesian Stock Exchange that choised with random sampling methods. The results show that not influence simoultanously and partially emission measure, profitability rate, solvability rate, emission-term, subsidiary multinationally corporation, the number of issuers geographical segments, auditor measure, auditor statement to the audit delay, significantly.