EKSPLORASI DETERMINAN AUDIT REPORT LAG (AUDIT DELAY) PERUSAHAAN GO PUBLIK DI INDONESIA

Abstract

Financial reporting should be published timeliness because having to need by shareholder and other user to predicted and dicision making. The research extends prior research by examining the multivariate relationship between audit delay and a set independent variable. The research examines the influence of profitability, profit and loss, auditor opinion, last auditor opinion, public accountants size and company size influence the audit delay on LQ 45 Company, Banking and Jakarta Islamic Index Company from 2005 to 2009. And then, This research examinies moderating between going concern and current ratio toward audit delay and independent variable.

This research represent the empirical test used sensus method in data collection which took took  all the companies listed in Jakarta Stock Exchange as the sample and confirmatory method with auditor in Public Accountant Office. The analysis hypothesis is using Multiple Regression, before hypothesis test, normality data test using kolmogorof-Smirnov test with the program spss version for windows. The result of multiple linear regression shows that profit/loss and the size of public accountant  office influence significantly toward audit delay. Average of Audit delay is 72 day and this isi smaller than last research  in Indonesian or other country.

This research shows that 1) most public companies are still ignoring profitability, 2) Audit conducted by the Big Four Accounting Firm still dominates in Indonesiaan, 3) Knowledge or competence of the management in preparing the consolidated profit or loss is not sufficient because the increasing complexity of the company, 4) Opinion of last year is not a fundamental reference for auditors during the audit, 5) Going concern has an indirect influence on audit delay, 6) the company which has total assest of the means reflects the company was large as well so that companies that have a large size indicates that certain transactions, 7) The existence of strong pressure from others for the companies listed on the Jakarta Stock Exchange.