FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN-PERUSAHAAN GO PUBLIC DI BEJ

Authors

  • Reni Yendrawati Fakultas Ekonomi, Jurusan Akuntansi, UII, Yogyakarta Condong Catur, Sleman, Yogyakarta – 552283
  • Fandli Rokhman Fakultas Ekonomi, Jurusan Akuntansi, UII, Yogyakarta Condong Catur, Sleman, Yogyakarta – 552283

DOI:

https://doi.org/10.26905/jkdp.v12i1.872

Keywords:

audit delay, timeliness, influencing factors

Abstract

Timeliness represented a very important matter in determining financial statementvalue. This research was purposed to investigate the influence of audit delay factors, namelycompany size, company that announced loss, level of company profitability, auditor’s opinionand industrial sector. Audit delay could affect the timeliness of accounting information releases,and it would be known that timeliness was associated with the market reaction to theinformation released. Sampels were selected by method of purposive sampling. Regressionanalysis was used to investigate audit delay factors. The results could be interpreted thataudit delays tended to be longer for the company that announced loss in non-manufacture’ssampel, auditor’s opinion in overall sampel and auditor’s opinion in non-manufacture’s sampel.

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Section

FINANCE AND BANKING