Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Opini Audit Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2012)
Abstract
This study aimed to determine the effect of: (1) firm size as measured by total assets on audit delay, (2) profitability as measured by ROA on audit delay, (3) solvency as measured by DR on audit delay, and (4 ) audit opinion as measured by a dummy variable on audit delay.
This study classified as the causative research. The population in this study was all companies listed on the Indonesian Stock Exchange from 2008 to 2012. Sampling was chosen by using purposive sampling method and obtained 42 sample firms. This type of data was secondary data obtained from www.idx.co.id. Methods of data analysis used was multiple regression analysis.
Based on the results of multiple regression analysis, the results of this study concluded: (1) The size of the company as measured by total assets has not effect the audit delay in the manufacturing companies listed on the Indonesian Stock Exchange, (2) profitability as measured by ROA has significant negative effect on audit delay in the manufacturing companies listed on the Indonesian Stock Exchange, (3) Solvency as measured by DR has significant positive effect audit delay in the manufacturing companies listed on the Indonesian Stock Exchange, (4) audit opinion is measured by a dummy variable has not effect the audit delay in companies listed the Indonesia Stock Exchange.
Based on the above results, it is recommended for further research: 1) identify other factors that affect audit delay. 2) Using the e-views program.
Keywords: audit delay, firm size, profitabilitas, solvabilitas, audit opinion
Full Text:
PDFReferences
Anissa, Nur. 2004. “Ketepatan Waktu Penyampaian Laporan Keuangan: Kajian Atas Kinerja Manajemen, Kualitas Auditor, dan Opini Audit”, Balance 2: 42-53
Agus Sartono. 2001. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE Yogyakarta.
Arifin. 2005. Pidato Pengukuhan Guru Besar UNDIP. Semarang: Badan Penerbit Universitas Diponegoro.
Aryati, Titik dan Maria Theresia. 2005. “Faktor-Faktor yang Mempengaruhi Audit Delay dan Timeliness”, Media Riset Akuntansi, Auditing dan Informasi 5(3): 271-287
Ashton, Robert H., John J. Willingham, dan Robert K. Elliot. 1987. ”An Empirical Analysis of Audit Delay”, Journal of Accounting Research 25(2)Autumn:275-292.
Brigham, Eugene F dan Joel F Houston. 2001. Manajemen Keuangan. Jakarta: Erlangga
Carslaw, C.A.P.N. dan S.E. Kaplan. 1991 ”An Examination of Audit Delay: Further Evidence from New Zealand”, Accounting and Business Research 22(85):21-32.
Chariri, Anis dan Imam Ghozali. 2003. Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Gujarati, Damodar. 2007. Ekonometrika Dasar. Jakarta : Erlangga
Hackston, David dan Markus J. Milne. 1996. “Some Determination of Social and Environmental Disclosure in New Zealand Companies”, Accounting, Auditing, and Accountability Journal. Vol 9, No. 1, p. 77-108.
Halim, Varianada. 2000. ”Faktor-Faktor Yang Mempengaruhi Audit Delay: Studi Empiris Perusahaan-perusahaan di Bursa Efek Jakarta”, Jurnal Bisnis dan Akuntansi 2(1):63-75.
Haron, H, B. Hartadi, dan E. Subroto. 2006. ”Analysis of Factors Influencing Audit Delay (Empirical Study at Public Companies in Indonesia)”, Jurnal Riset Akuntansi Indonesia 6(1):95-121.
Hasan, Iqbal. 2002. Teori Pengambilan Keputusan. Jakarta: Ghalia Indonesia.
IAI. 2001. Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.
IAI. 2009. Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Jensen, Michael C. dan William H. Meckling. 1976. “Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure”. Journal of Financial Economic 3(4):305-360
Kartikahadi, Hans. Dkk. 2012. Akuntansi Keuangan berdasrkan SAK berbasis IFRS buku 1. Jakarta: Salemba Empat
Kieso, Donald E.,et al. 2002. Akuntansi Intermediate Edisi Kesepuluh Jilid 1. Diterjemahkan oleh Emil Salim. Jakarta : Penerbit Erlangga.
Mulyadi. 2002. Auditing. Jakarta: Salemba Empat.
Munawir, S.2002. Analisis Laporan Keuangan. Yogyakarta: BPFE Yogyakarta.
Na’im, Ainun. 1999. ”Nilai Informasi Ketepatan Waktu Penyampaian Laporan Keuangan: Analisis Empirik Regulasi Informasi di Indonesia”, Jurnal Ekonomi dan Bisnis Indonesia 14 (2): 85-100.
Prabandari, Jeane Deart Meity dan Rustiana. 2007. “Beberapa Faktor yang Berdampak pada Perbedaan Audit Delay (Studi Empiris pada Perusahaan-Perusahaan Keuangan yang Terdaftar di BEJ )”, Kinerja 11(1): 27-39.
Respati, Novita Weningtyas. 2004. “Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Empiris di Bursa Efek Jakarta”, Jurnal Maksi 4: 67-81
Riyanto, Bambang, 2008. Dasar-dasar Pembelajaran Perusahaan, BPFE, Yogyakarta.
Sawir, Agnes, 2009. Analisa Kinerja Keuangan dan Perencanaan keauangan Perusahaan, PT. Gramedia Pustaka Utama, Jakarta.
Sekaran, Uma. 2003. Research Methods For Business. New York: John Wiley & Sons, Inc.
Syafri, Sofyan Harahap. 2010. Analisis Kritis atas Laporan keuangan. Jakarta: Rajawali Pers.
Subekti, Imam. dan N.W. Widiyanti. 2004. ”Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay di Indonesia”, Simposium Nasional Akuntansi VII:991-1002.
Subramanyam, K.R dan John J. Wild. 2010. Financial Statement Analysis. Diterjemahkan oleh Dewi Yanti. Jakarta: Penerbit Salemba Empat.
Ukago, Kristianus. 2005. ”Faktor-faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan: Bukti Empiris di Bursa Efek Jakarta”, Jurnal Maksi 5 (1): 13-33.
Wahyono, Hadi, 2002. Komperasi Kinerja Perusahaan Bank dan Asuransi Studi Empiris di Bursa Efek Jakarta, Jurnal riset ekonomi dan manajemen, vol. 2 No. 2, Mei 2002
Wirakusuma, Made Gde. 2004. ”Faktor-Faktor Yang Mempengaruhi Rentang Waktu Penyajian Laporan Keuangan ke
Publik”, Simposium Nasional Akuntansi VII: 1202-1222.
Yuliana dan A.Y. Ardiati. 2004. “Faktor-Faktor yang Mempengaruhi Audit Delay di Indonesia”, Modus 16 (2): 135-146
www.idx.co.id