Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Laba/Rugi Operasi, Profitabilitas dan Solvabilitas Terhadap Audit Delay Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia

  • hari setiono universitas Islam Majapahit
  • Rubiyanto Rubiyanto universitas Islam Majapahit
Keywords: Audit Delay, Type of Auditor Opinion, Operating Profit / Loss, Profitability, Solvability

Abstract

Financial statements can be said to be relevant if the delivery is timely. This timeliness can be seen from audit delay, namely the length of reporting of financial statements between the closing date of the book until the date of the auditor's report. The purpose of this study was to determine the effect of company size variables, auditor opinion types, operating profit/loss, profitability, and solvency levels, on audit delay in cigarette companies listed on the Indonesia Stock Exchange in 2011-2017. This type of research is a qualitative descriptive. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) by taking financial statement data. The analysis method uses multiple linear regression analysis. The results obtained in this study indicate that simultaneously the five variables have a significant effect of 42% on audit delay. And partially from the 5 variables that affect audit delay is the level of profitability with a significance value of t 0.018 which is less than 0.5%, while the others have no effect.

Downloads

Download data is not yet available.

References

Amani, F. A. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas Opini Auditor, dan Umur Perusahaan terhadap Audit Delay. Journal Of Economics. Universitas Mercu Buana, Jakarta
Alexius, E. V. (2012). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan. Skripsi Program Sarjana Universitas Lampung.
Carslaw, C.A.P.N. dan Kaplan, S.E. (1991). An Examination of Audit Delay:
Further Evidence from New Zealand. Accounting and Business Research. 22(85):21-32.
Dwi, O. (2012). Analisis Faktor yang Mempengaruhi Audit Delay. Journal Of Economics. 9(2): 65-68
Halim, V. (2000). Faktor-Faktor Yang Mempengaruhi Audit Delay. Jurnal Bisnis dan Akuntansi. 2(1): 63-75.
Hossain, M.A. dan Taylor. P. J. (1998). An Examination of Audit Delay: Evidence
from Pakistan. Working Paper, unpublished.
IAI. (2001). Standar Profesional Akuntan Publik, PT. Salemba Empat, Jakarta.
Ghozali, I dan Ukago, K. (2005). Faktor Faktor Yang Berpengaruh Terhadap Tepat Waktu Pelaporan Keuangan di BEI. Jurnal Maksi. 5:13-33.
Kartika, A. (2009). Faktor-Faktor yang Mempengaruhi Audit Delay di Indonesia (Studi Pada Perusahaan-Perusahaan Pertanian yang Terdaftar di Bursa Efek Jakarta). Jurnal Bisnis dan Ekonomi. 16(1):1-17
Mulyadi. (2014). Auditing. Jakarta: Salemba Empat
Nurmiati. (2015). Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Mulawarman
Owusu, Stephen dan Ansah. (2000). Timeliness of Corporate Financial Reportingin Emerging Capital Market: Empirical Evidence Fram The Zimbabwe Stock Exchange. Journal Accounting and Business. 30:241.
Purwanto, E. A. dan Sulistyastuti. D. R. (2011). Metode Penelitian
Kuantitatif. Gava Media : Yogyakarta.
Soetedjo, .S. (2006). Faktor-Faktor Yang Mempengaruhi Audit Delay Log (ARL). 9(2):77-92.
Subekti, I. dan Widiyanti, N.W. (2004). Faktor-Faktor Yang Berpengaruh
Terhadap Audit Delay di Indonesia. Simposium Nasional Akuntansi
VII:991-1002
Utami, W. (2006). Analisis Audit Delay Kajian Empiris di Bursa Efek Jakarta. Unpublished thesis, Universitas Mercu Buana, Jakarta
Published
2019-07-31
Section
Articles