ANALYSIS OF FACTORS AFFECTING AUDIT DELAY (EMPIRICAL STUDY ON TEXTILE INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE PERIOD 2011 TO 2015)
| Main Author: | Karini, Belyani Soraya |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/22506/1/COVER%20.pdf http://scholar.unand.ac.id/22506/2/CHAPTER%201.pdf http://scholar.unand.ac.id/22506/3/CHAPTER%205.pdf http://scholar.unand.ac.id/22506/4/REFERENCES.pdf http://scholar.unand.ac.id/22506/5/FULL.pdf http://scholar.unand.ac.id/22506/ |
Daftar Isi:
- Audit delay is the interval of time from the date book cover the annual financial report up to a date stamped on the repor independent auditor. This condition can affect the punctuation of the information published and will influence market reaction toward the lengthy information. This research purposed to empirically examined the influence of firm size, level of leverage, profit and loss announcement, auditor's opinion and auditor’s reputation. The population of the research is textile companies listed on Indonesian Stock Exchange in the period 2011-2015. Data uses are secondary data, which as 85 financial statements of companies and sampling techniques employed in this research is purposive sampling with the total sample of 17 companies. Linear regression conducted to prove the hypothesis and the data analysis uses multiple regresion. The result of the research shows that the auditor’s opinion have significant influence toward audit delay. On the other hand firm size, level of leverage, profit and loss announcementand auditor’s reputation do not have any influence toward audit delay. Keywords: audit delay,firm size, level of leverage, profit and loss announcement, auditor's opinion and auditor’s reputation