Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay  (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI  Tahun 2011-2013)

Ira Wahyu Putri; Vita Fitria Sari

doi:10.24036/wra.v2i2.6154

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013)

Ira Wahyu Putri⁽¹⁾, Vita Fitria Sari⁽²⁾,
(1) Alumni Program Studi Akuntansi Fakultas Ekonomi UNP

Indonesia
(2) Program Studi Akuntansi Fakultas Ekonomi UNP

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v2i2.6154

Full Text:

Language : Id

Abstract

This study aimed to get empirical evidence about the affect of profitability, firm size dan reputation of public accountant office to audit delay in manufacturing company listed in Indonesian Stock Exchange 2011-2013. Audit delay measured by calculating the span time between closing date financial statement and the date contained in audited financial statement. By using secondary data and purposive sampling method, there were 48 companies participated in this research. Data were analized by panel regression analysis. This study showed that only firm size significantly negative to audit delay, while profitability and reputation of public accountant office didn’t affect to audit delay.

Keyword: profitability, firm size, reputation of public account office, audit delay, manufacturing company