PENGARUH SIZE, SOLVABILITAS, KUALITAS AUDIT, LABA RUGI, OPINI AUDIT DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN AUTOMOTIF DI BURSA EFEK JAKARTA TAHUN 2008-2013

Abstract

The financial statements provide important information about the company can be expressed quantitatively in terms of money. The financial statements as a result of the end of the accounting organization of the company is only able to produce information in accordance with the accounting capabilities. The financial statements are very important for the parties involved in the company, namely creditors, shareholders, and management itself. With the importance of the financial statement information, the timeliness of reporting is awaited by the related parties. The purpose of this research is to empirically examine the influence of Size, solvency, quality audit, income, audit opinion and public ownership of the audit delay in Automotive companies in IDX.

The population in this study is the category of Automotive companies in the Stock Exchange in 2008-2013, while the sample is 17 companies that obtained by purposive sampling technique. Data used is secondary data with data collection method documentation. The analysis tool used is multiple regression.

The results of this study are: firm size has no effect on audit delay. Solvency significant positive effect on audit delay. Not significantly affect audit quality audit delay. Reporting profit / loss significant negative effect on audit delay. Variable audit opinion significant negative effect on audit delay. Public ownership is not a significant positive effect on audit delay.

Keywords: Size, solvency, Quality Audit, Income, Audit Opinion, Public Ownership, Audit Delay