ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERGANTIAN AUDITOR, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Bidang Kajian Sektor Privat (Sistem Informasi, Pengauditan, dan Etika Profesi)

Abstract

The purpose of this research is to find empirical evidence about the factors that affect the time lag of audit report or called audit delay. Audit delay is important issue because it can affect the timeliness of accounting information releases. There are four factors used in this research: profitability of the company represented by return on asset ratio, size of the company represented by total assets of the company, the change of auditor and the size of CPA (Certified Public Accountants). The object of this research consist of 24 banking companies listed in Indonesia Stock Exchange during the period 2009 – 2012, and the sample was selected based on purposive sampling method. Data of this research is pooled data with common effect model. Hypothesis test of this research using multiple linier regression. Analysis of descriptive statistic on the sample showed that the average of audit delay on banking company is 69,65 days. The results of this research with significant level 5% also indicated that total asset and the change of auditor has significantly affect on the audit delay. While, two other independent variables have no impact to audit delay, they are return on asset and the size of CPA. In conclusion of this research is the average of audit delay on banking company is shorter than manufacturing company of the previously research, and also the result showed that only size of the company and the change of auditor factor has a strong impact to the audit delay on banking company.