ANTESEDENT AUDIT DELAY PADA EMITEN LQ45 DI BURSA EFEK INDONESIA

jrak

Dionysia Kowanda

Rowland Bismark Fernando Pasaribu

Fikriansyah

 

This study aims to examine and analyze empirically the effect of net profit margin, debt to equity ratio, company size, type of industry, reputable company KAP, the audit committee, the age of the company, and insider ownership in the issuer’s audit delay LQ45 in Indonesia Stock Exchange period 2008 -2013. Results of the study are partially, DER, CLASS, COMMITTEE, and Age significant effect on Audit Delay, while NPM, Size, and Insider Ownership no significant effect on the Audit Delay. Based on the coefficient of determination, it turns out all independent variables can only explain Audit Delay variation of 10.4 percent.

Keywords: Audit Delay, net profit margin, debt to equity ratio, size of company, type of industry, reputable company KAP, the audit committee, the age of the company, insider ownership

 

Jurnal Riset dan Keuangan, Vol. 12, No. 1 Februari 2016

 

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