ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2005-2008
Daftar Isi:
- This study aims to find out 1) Effect of total assets (ASSETS), Debt to Equity Ratio (DER), Profit or loss from operations (PROFI1), the category of Public Accounting Firm (KAP), and the audit opinion (OPINION) to audit delay simultaneously and 2) Effect of total assets (ASSETS), Debt Equity Ratio (DER), Profit or loss from operations (PROFIT), the category of Public Accounting Firm (KAP), and the audit opinion (OPINION) to audit delay partially The results simultaneously (F test) was obtained Fcount 11.084> Ftab1e 2.297 means that total assets, debt to equity ratio, net profit or loss from operations, the categories of public accounting firms, and audit opinion jointly impact on audit delay significantly. The coefficient of determination (R2) 0.335 or 35.5%, means that the independent variables affect the dependent variable for the remaining 33.5% and 66.5% influenced by other factors. Partially, the total assets is known Tcount -1.314 <Ttable 1.981 means that the total assets have no effect on the audit delay. Debt to equity ratio is known lcount -2.055 > ttable 1.981 means that debt equity ratio affect audit delay. Profit loss from operations known t:ount -2.276> ~le 1.981 means business income affect audit delay. Category of Public Accounting Finn is known bunt -5 .040> liable 1.981 means that category of public accounting firm influence audit delay. Audit opinion is known bunt -2.034> tlab1e 1.981 means that audit opinion influence audit delay. Expected to further research in order to use the primary data and adding variables that may influence audit delay to test, because there are many other factors that have influence audit delay is not included in this study.