ABSTRAK
Penelitianinibertujuanuntukmenganalisisfaktor-faktor yang mempengaruhi audit delay padaPerusahaan Perbankan yang terdaftar di Bursa Efek Indonesia.
HipotesisdalampenelitianiniadalahLaporanLaba/Rugi, Ukuran KAP, OpiniAuditor, Ukuran Perusahaan, Solvabilitas, Profitabilitas, Internal Auditor,
RevenuedanKompleksitasOperasi Perusahaan BerpengaruhTerhadapAudit DelayPada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
Desainpenelitian yang dilakukanyaitupenelitianasosiatifkausal .Sampel data yang
digunakandalampenelitianiniadalahsebanyak29perusahaandaripopulasisebanyak
33 perusahaanperbankan yang terdaftar di Bursa Efek Indonesiadanmemilikilaporankeuanganlengkap yang telahdiauditmulaidaritahun 2010 – 2013melaluiwebsite www.idnfinancials.com. Teknik sampling yang digunakandalampenelitianiniteknikpurposive sampling.Data penelitiandanhipotesisdalampenelitianinidianalisadenganmenggunakanmetodeanal isisregresilogistik.
Hasil penelitian ini menunjukkan bahwa variabel Solvabilitasdan KompleksitasOperasi Perusahaan berpengaruhsecara signifikan terhadap Audit
delay. Sedangkan variabelLaporanLaba/Rugi, UkuranKAP,OpiniAuditor, Ukuran
Perusahaan,Profitabilitas, Internal AuditordanRevenuetidakberpengaruhterhadap
Audit Delay.
Kata Kunci : Audit Delay,Laporan Laba/Rugi, Ukuran KAP, Opini Auditor, Ukuran Perusahaan, Solvabilitas, Profitabilitas, Internal Auditor,
Revenue dan Kompleksitas Operasi Perusahaan.
ABSTRACT
This research aims to analyze the influenceof thefactors thataffectaudit delayin theBanking Companieslistedon the Stock Exchange. The hypothesis ofthe researchis the influenceof the Profit/Loss, FirmSize, Auditor'sOpinion, Company Size, Solvability, Profitability, InternalAuditor, Revenueandcomplexity ofoperations of the Company toward Audit Delayin theBanking Companieslistedon the Stock Exchange
The Design of researchis conductedassociativecausal. Sampleof the researchare 29 companiesof33banking companies listedin Indonesia Stock Exchange as population andhave consolidated financial statements with independent auditors’ report2010 to 2013 through website www.idnfinancials.com. The sampling technique usedin this purposive sampling technique.
The results of this research showed that the factors which have a significant influence for Audit Delay are solvability and
The research data and hypothesis were analyzed using logistic regression analysis.
complexity ofoperations of the Company. While the other factors, Profit/Loss, FirmSize, Auditor'sOpinion, Company Size, Profitability, InternalAuditor dan Revenue
Keywords: Audit Delay,
toward Audit Delay.
Profit/Loss, FirmSize, Auditor'sOpinion, Company Size, Solvability, Profitability, InternalAuditor, Revenue andcomplexity ofoperations of the Company
