THE INFLUENCE OF COMPANIES' INTERNAL AND EXTERNAL FACTORS ON AUDIT DELAY (EMPIRICAL STUDY AT MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)

FITRIA, YOLANA (2010) THE INFLUENCE OF COMPANIES' INTERNAL AND EXTERNAL FACTORS ON AUDIT DELAY (EMPIRICAL STUDY AT MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE). Other thesis, FAKULTAS EKONOMI.

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Abstract

This research investigates the determinants of audit delay in fndonesia. The sample comprises 127 manufacturing companies listed in Indonesia Stock Exchange during the period 2AA4-2007. Descriptive statistics indicate the average of audit delay is 74 days for the four years under research. Eight hypotheses relating audit delay to profitability, solvability, company size, length of time company becomes a client of audit firm, age of company (classified as companies' internal factors), size of audit firm, audit opinion, and public ownership (classified as companies' external factors) are tested in this research. The primary findings show that companies' internal factors having influence on audit delay are profitability, solvability, and company size. Nothing of companies external factors used in this research shows significant influence toward audit delay. This result is hoped to be beneficial for auditors in improving effectiveness and efficiency of their audit performance. In addition, it is also hoped that this research, which is conducted in an economically and culturally different context from all existing research can contribute towards the current literature on audit delay.

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