PENGARUH LABA RUGI, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE (GCG) TERHADAP AUDIT DELAY (AUDIT REPORT LAG) (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di BEI)
| Main Author: | Andrian, Kristya Suta |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14833/ |
Daftar Isi:
- This study aims to provide an overview of how long the audit delay (time to complete audited financial statements) on manufacturing companies in Indonesia and to provide evidence of income, size of the company and good corporate governance (GCG) affect audit delay. The population in this study is a manufacturing company which includes the type of business Consumer Goods Industry and is listed on the Indonesia Stock Exchange 2009-2011 period totaling 33 companies. Files are collected via method of documentation, secondary data. Then do the test methods that include classical assumptions, hypothesis testing, F test and T test. To analyze the data using SPSS software version 17. Based on the results of the test performed partially (T test) variable firm size/total, and good corporate governance (GCG) significantly influence the audit variable delay. While the variable income (ROA) had no significant effect on the variable audit delay. Then, based on simultaneous test (F test) income (ROA), firm size/total assests, and good corporate governance (GCG) affect audit delay. Count results showed a significantly smaller value than the alpha level of 5% (0.05>0.010). This suggest that the effect of the independent variables, namely income (ROA), firm size/total assets, and good corporate governance (GCG) influence on the dependent variable audit delay. From research conducted by researchers, audit delays by manufacturers that include types of business Consumer Goods Industry by an average of 76.4 days and including 14 days faster that the rules set by the Securities and Exchange Commission. Fore, for manufacturing companies is expected to be more proactive in the application of regulations made by the regulator. That the parties interested in the company’s financial statements as complete and as accurate information as possible. As for further research, to expand the sample to include all types of industrial, manufacturing, trade, services, and finance as an object of research. And can also use a greater variety of variables such as industry classification, internal audit, audit committee, corporate social responsibility and others that can be used to test the audit delay.