Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Di Indonesia

Oleh
Imam Subekti & Novi Wulandari Widiyanti

ABSTRACT

Timeliness represent very important matter in determining financial statement value. This research is purposed to investigate influenced audit delay factors. That are level of firm profitability, firm size, industrial sector, audior’s opinion, and public accountant size.

Samples are selected by mothod of purposive sampling. Regression analysis is used to investigate influenced audit delay factors. The result of this research show that level of firm profitability, firm size, industrial sector, audior’s opinion, and public accountant size influence to audit delay. This result is recommended for auditor to increase effectiveness of his audit perfomance. For company, this result can increase assisting to his auditor in running process of auditing.

Keywords: audit delay, accuracy of reporting time, influencing factors, time of finishing audit.

Jurnal Simposium Nasional Akuntansi VII (SNA 7)

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