FAKTOR- FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDY KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Daftar Isi:
- Financial statements are a form of management accountability to shareholders and also for decision making. This resulted in the demand for financial statement audits is increasing. In general, those who need want the timeliness of financial reporting disclosure financial statements because the information needed at the right time so that it can be used for decision making. This study aimed to determine the influence of firm size, profitability, solvency, age of company, structure of share holder and public accountant firm size of audit delay in financial companies listed on the Indonesia Stock Exchange. Object of this study are companies that have issued financial statements for the year ended December 31, 2009 through 2012 and into the category of a number of financial companies 29 companies. The technique of determining the sample used was purposive sampling. To prove the hypothesis used multiple linear regression analysis techniques. The results of this study show that only two factors that influence on audit delay that are firm size and structure of share holder.