DINDA DEWI PURNAMA, 040913136 (2013) KEY DETERMINANTS OF AUDIT DELAY IN INDONESIAN COMPANY (EMPIRICAL STUDY OF COMPANY LISTED IN BEI 2011). Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Information contained in financial statement is critical for predictions and investment decision-making. Timeliness of reporting is identical with the fairness of information so that investment decisions made will require fewer assumptions or specified conditions. If reporting time is delayed, the information presented in it will be considered as less accurate and may increase the likelihood of leaking information to the unauthenticated parties, thus it will be very unfortunate for a company and its investors as it increases the information asymmetry in market. Based on those conditions, this study will assess the factors that allow a delay of financial reporting, and will be analyzed using multiple linear regression analysis. Sample used in this research is companies that have been listed on the Indonesia Stock Exchange for the period 2010-2011 and meet the required criteria. The results of multiple linear regression analysis are concluded that industry classification, profit or loss announcement, and changes of auditors are 3 factors that have the greatest influence on audit delay. The effect is in opposite direction (negative impact) on audit delay. While the influences of another five factors are not significant, which means not affect audit delay.

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