Analisis Faktor-faktor yang Mempengaruhi Audit Delay Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)

ABSTRAK
Penelitianinibertujuanuntukmenganalisisfaktor-faktor yang mempengaruhi
audit delay padaPerusahaan Perbankan yang terdaftar di Bursa Efek Indonesia.
HipotesisdalampenelitianiniadalahLaporanLaba/Rugi,
Ukuran
KAP,
OpiniAuditor, Ukuran Perusahaan, Solvabilitas, Profitabilitas, Internal Auditor,
RevenuedanKompleksitasOperasi
Perusahaan
BerpengaruhTerhadapAudit
DelayPada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
Desainpenelitian yang dilakukanyaitupenelitianasosiatifkausal .Sampel data
yang
digunakandalampenelitianiniadalahsebanyak29perusahaandaripopulasisebanyak
33
perusahaanperbankan
yang
terdaftar
di
Bursa
Efek

Indonesiadanmemilikilaporankeuanganlengkap yang telahdiauditmulaidaritahun
2010 – 2013melaluiwebsite www.idnfinancials.com. Teknik sampling yang
digunakandalampenelitianiniteknikpurposive
sampling.Data
penelitiandanhipotesisdalampenelitianinidianalisadenganmenggunakanmetodeanal
isisregresilogistik.
Hasil penelitian ini menunjukkan bahwa variabel Solvabilitasdan
KompleksitasOperasi Perusahaan berpengaruhsecara signifikan terhadap Audit
delay. Sedangkan variabelLaporanLaba/Rugi, UkuranKAP,OpiniAuditor, Ukuran
Perusahaan,Profitabilitas, Internal AuditordanRevenuetidakberpengaruhterhadap
Audit Delay.
Kata Kunci : Audit Delay,Laporan Laba/Rugi, Ukuran KAP, Opini Auditor,
Ukuran Perusahaan, Solvabilitas, Profitabilitas, Internal Auditor,
Revenue dan Kompleksitas Operasi Perusahaan.

Universitas Sumatera Utara

ABSTRACT
This research aims to analyze the influenceof thefactors thataffectaudit
delayin theBanking Companieslistedon the Stock Exchange. The hypothesis ofthe

researchis the influenceof the Profit/Loss, FirmSize, Auditor'sOpinion, Company
Size, Solvability, Profitability, InternalAuditor, Revenueandcomplexity
ofoperations of the Company toward Audit Delayin theBanking
Companieslistedon the Stock Exchange
The Design of researchis conductedassociativecausal. Sampleof the
researchare 29 companiesof33banking companies listedin Indonesia Stock
Exchange as population andhave consolidated financial statements with
independent
auditors’
report2010
to
2013
through
website
www.idnfinancials.com. The sampling technique usedin this purposive sampling
technique.The research data and hypothesis were analyzed using logistic
regression analysis.
The results of this research showed that the factors which have a significant
influence for Audit Delay are solvability and complexity ofoperations of the
Company. While the other factors, Profit/Loss, FirmSize, Auditor'sOpinion,

Company Size, Profitability, InternalAuditor dan Revenue toward Audit Delay.
Keywords: Audit Delay, Profit/Loss, FirmSize, Auditor'sOpinion, Company Size,
Solvability, Profitability, InternalAuditor, Revenue andcomplexity
ofoperations of the Company

Universitas Sumatera Utara