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All Journal International Journal of Public Budgeting, Accounting and Finance
limanto, cindy
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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EFFECT OF DEBT PROPORTION, AGE OF COMPANY, KAP SIZE, COMPANY SIZE, SWITCHING AUDITOR, AND AUDITOR OPINION ON AUDIT DELAY IN COMPANIES SERVICES REGISTERED ON THE IDX YEAR 2008-2016 limanto, cindy
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was the analysis of determinants effect audit delay: study case of service firm registered on BEI . The independent variables of this study are debt ratio, firm age, KAP size, firm size, auditor switching, and opinion audit and the dependent variable of this study is the audit delay. The sampling technique used in this study was purposive sampling in which the number of samples obtained in this study were 30 service companies with 270 sample data observations as the unit of analysis (30 x 9 years). This observation use different software like eviews. The result shows that there is an effect of debt ratio, firm age, and KAP size to audit delay partialy. The other result shows that there is uneffectiveness of firm size, auditor switching, and opinion audit to audit delay partialy. But if all the independent variable are used to effect audit delay. The result shows that all the independent variable effect to audit delay .
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