|
Abstract:
Audit report is one of the most important information for the users. Thus, delaying the audit report will give some implications for the user in making business decisions. This research was done in Indonesia with the LQ-45 companies are listed in IDX as the sample. Variables engaged in this research are size of company, change of auditor, profitability, business risk, complexity of the company's operations, subsequent events and audit delay. The statistical tool that was engaged to test the hypothesis is Regression, Partial test (t test) with SPSS 17.0. This research used secondary data that forms of financial statements and audit reports of the company in 2010-2014. This analysis indicates that the size of the company and profitability have a significant negative effect on the audit delay while the exchange auditor has a significant positive effect on the audit delay. However, business risk, the complexity of the company's operations, and subsequent events do not significantly influence the audit delay. This implication of the result is the company that will have an engagement with the auditors should make sure the auditor is able to complete the audit job in time that is stated in the agreement.
|
