文章基本信息

标题：FACTORS THAT INFLUENCE THE AUDIT DELAY IN PUBLIC COMPANIES IN INDONESIA (EMPIRICAL STUDY IN BASIC AND CHEMICAL INDUSTRY SECTORS LISTED IN BEI)
本地全文：下载
作者：Mega Kumala Sari
期刊名称：Faculty of Economics
出版年度：2010
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Keywords: Audit Delay, Company Size, Profit and Loss Report, Auditor Opinion and Firm Size.ABSTRACTThe development of capital markets in Indonesia have an impact increased demand for financialaudit by the users of financial information as prediction and decision making in investment.Triggering is an audit to work more professional. One of the criteria of professionalism of theauditor is timely audit report. Timeliness is related to the benefit of the financial statementsthemselves. If there is undue delay in financial reporting, the information generated will lose itsrelevance.Auditing standards require increasingly longer time. Conversely, the more incompatible with thestandards of audit work the shorter the time required. This condition can cause a dilemma for theauditor. The length of time of completion of this audit may affect the timeliness of theinformation is published. The time difference between the date of the financial statement auditopinion on the financial statements indicate the length of time the completion of auditsconducted by auditors. The difference this time is often named in the audit to the audit delay.Factors that may affect audit delay: (1) Size of company measured by total assets of thecompany. large companies will complete the audit process more quickly than small firms. (2)Profit and loss, the company reported a loss that will require the auditor to manage audit periodlonger than usual. (3) An auditor's opinion, it is predicted that companies that obtain reasonableopinion with the exception of audit completion time is longer than the companies that receivedan unqualified opinion. (4) The size of firm, in this study some companies use the services of theBig Four accounting firm and is a Non-Big Four.