Ivoni Rahmasari, 7250407024 (2011) The Affecting Factors of Audit Delay in Manufacturing Companies Listed on the Stock Exchange Indonesia Year 2007-2009. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Information becomes extremely valuable when presented accurately and timely. There is an increasing demand for the audit of financial statements, requires the parties concerned to present financial statements in a timely manner in accordance with the deadline set by the Badan Pengawas Pasar Modal (Bapepam) is 120 days. This study aims to investigate factors that affect the estimated duration of the audit (audit delay) manufacturing company listed on the Stock Exchange in 2007-2009. This study included quantitative descriptive research, which reveals the factors that affect audit delay in the form of numbers. The population of this study is a manufacturing company listed on the Stock Exchange in 2007-2009 some 142 companies, the sample is obtained through purposive sampling technique so that as many as 48 companies over the past three years the number of samples of 144 firms. Type of data used is a document, among other audited financial statements. The data used was taken with the documentation techniques. This research testing methods through multiple regression analysis with SPSS 16.0. The test results proved the hypothesis that firm size, profitability, solvability, auditor opinion, and size of public accounting firm had no effect on audit delay, indicated the significance 0254 > 0.05. Company size does not affect the audit delay, seen from the significance of 0989 > 0.05. Profitability affect audit delay, indicated by the significance of 0036 ≤ 0.05. Solvability no effect on the audit delay is seen from the significance of 0817 > 0.05. Auditor's opinion does not affect the audit delay, the significance of 0379 > 0.05. Firm size had no effect on audit delay is seen from the significance of 0978 > 0.05. Based on the above results, it can be concluded that simultaneous independent variables had no effect on audit delay, while only partially affecting profitability while other variables did not affect. Suggestions for further research is to expand the research samples and other variables used in the study.

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