Tinjauan mengenai faktor-faktor yang mempengaruhi audit delay pada perbankan Indonesia
Universitas Dian Nuswantoro Semarang
The main issue of the research is fraud cases in capital market concerning financial report delay. The purpose of the current research is to examine the effect of auditor’s reputation, the size of the company, return on asset, and audit delay. Population of the research was all companies listed in Indonesian Stock Exchange, from 2011-2013. The total of research samples were 38 banking companies with 97 annual report done by using purposive sampling method. Data analysis used was classical assumption test and hypothesis test with multiple regression analysis. The result of the research is the size of the company has a negative significant influence to audit delay. Meanwhile auditor’s reputation and return on asset did not significant influence to audit delay. The limitation of the research is adjusted R square value very low. The practical implication of the research suggests the late of the financial report’s delivery such as audit opinion, solvability, profitability, industry classification, auditor tenure, etc.
Keywords: auditor’s reputation, the size of the company, return on asset, and audit delay.
2. Purwantoro dan Zaky Machmuddah