FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

One of the qualitative characteristics attribute of financial statement
reporting is relevant, that its manifestation can be seen from the timeliness of
reporting. Timeliness could be judging from the audit delay, which is the length of
time from a company fiscal year end to the date of auditor's report. This research
purposed to empirically examined the influence of operation loss and
profit,profitability, solvency, auditor quality,firm size and auditor opinion toward
audit delay of the listed manufacturing companies in Indonesia Stock Exchange.
Sampling in this study using purposive sampling method with different
study criteria. Based on the research criteria derived from a sample of 85
manufacturing companies listed on the Indonesia Stock Exchange (BEI) during
the period 2006-2010. Prior to the analysis of data held in advance of testing
requirements, including analysis of test for normality, linearity test, test
multicollinearity, heteroscedasticity test and autocorrelation test. Methods of data
analysis used were multiple linear regression analysis.
The results showed that of the six variables that affect audit delay variable
solvency and quality auditors significantly affect audit delay. while variable
operating income, profitability, firm size and auditor's opinion does not affect
audit delay