Pengaruh Ukuran Perusahaan Dan Sistem Pengendalian Internal Terhadap Audit Delay

Abstract

The aims of this study were to determine the effect of firm size on the audit delay and the effect of internal control system on the audit delay at a manufacturing company registered on the Indonesia Stock Exchange.

This study was  classified as causative study. The population of this study was manufacturing company registered on the Stock Exchange in 2008 until 2011. A total of 41 companies were enrolled in this study,determined by the purposive sampling method. The data obtained from the Indonesian Capital Market Directory (ICMD) and www.idx.co.id. Data analysis techniques using double regression test.

From this study we can conclude that firm size had adverse affect on the audit delay indicated by the level of sig 0,000 < 0,05 and β negative is -2,151 and of internal control system had adverse affect on the audit delay indicated by the level of sig 0,002< 0,05 and β negative is -10,332.

In this study Suggested: (1) For public companies to provide flexibility to the auditor to conduct field work before the closing date of the fiscal year. Company auditor jobs are expected to be petrified by providing the necessary data during the checkout process, providing correct answers and reasonable to questions by auditors that audited financial statements be issued early. (2) For further research to expand a variable that is estimated to affect audit delay in order to obtain a better explanation of the phenomena. (3) For the auditor to plan the field work as well as possible so that the work can be done effectively and efficiently. Given the number of clients being audited from year to year increases the auditor should plan carefully so that the resulting audited financial statements on time.

Key words: firm size, internal control system, audit delay