PENGARUH UKURAN PEMERINTAH DAERAH, KETERGANTUNGAN PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Barat)

Abstract

The financial statements are the results of operational activities. The financial statements  are made to inform internal and external users in decision making. In order for the financial statements to be directly useful to the user, the information in the financial statements should be presented accurately, openly (transparently) and reported on time. To meet the timeliness of financial statements, managers and auditors are expected to minimize audit delay. Audit delay can be affected by two things: when the audit is started and how long it takes to carry out the audit. When the start of an audit depends on when the local government's financial report is submitted to BPK. So that the length of time the local government submits the financial statements to the auditor can affect the length of audit delay. The study was categorized into causative research (causative). Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), dependence of local government (X2) and audit opinion (X3) as independent variable to audit delay (Y) as dependent variable. The type of data used in this study is secondary data, ie data obtained by researchers indirectly through intermediary media (obtained and recorded by other parties). Research result X1 The size of local government to audit delay have positive and significant effect to audit delay -3,301> - 2,000. X2 The local government's dependency on audit delay significantly and negatively impacts audit delay -3,624 <2,000. X3 Audit opinion on audit delay is not found any influence of opinion to audit delay -1,551> 2,000.

Keyword: Size of Local Government, Local Government Dependency, Audit Opinion, Audit Delay