<![CDATA[Timeliness and audit delay in financial reporting is a significant characteristic of
accounting information. Stale information is of little use to investors in their
investment decision-making processes. Undue delay in releasing financial
statements increases uncertainty associated with investment decisions. Therefore,
the objective of this research is to investigate the influence of intern factor such as
firm size, firm age, firm status, subsidiaries, existence of internal audit division,
profitability, solvability, total asset turn over, extraordinary items and the extern
factor such as public accountant size, public accountant age, auditor opinion
toward the audit delay and timeliness on manufacture companies that listed in
Indonesia Stock Exchange for the period 2006-2008. The hypothesis purpose were
tested by multiple linier regression models. The result shows subsidiaries, existence
of internal audit division and opinion auditor have influence on timeliness and audit
delay. On the other hand, firm size, firm age, public accountant size have influence
on timeliness and public accountant age have influence on audit delay]]>
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