PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS), KEPEMILIKAN PUBLIK DAN SOLVABILITAS PADA AUDIT DELAY

Abstract

This research aims at the influence of firm size, the audit committe, the application of international financial reporting standars(IFRS), public ownership, and solvability of the audit delay on manufacturing companies on the stock exchange either partially or multiple.

The population used in this study were all the manufacturing companies listed on the Stock Exchange in 2009-2013. The sampling method used was purposive sampling method as much as 74 manufacturing companies. Data analysis using the classical assumption (classic assumption test, normality test, multicollinearity, heteroscedasticity), multiple regression analysis, t test, F test, and coeficient of determination (R²).

Based on the research that has been done, then the conclusion can be made variable firm size significantly influence the audit delay. The audit committe variables does not affect the audit delay. The application of international financial reporting standars (IFRS) v ariablessignificantly influence the audit delay. Publik ownership variables does not affect the audit delay. Solvability variables significantly influence the audit delay.

Keywords : Company size , the audit committe , the aplication of international financial reporting standars (IFRS) , public ownership , solvability , and audit delay