THE INFLUENCE OF PROBABILITY OF BANKRUPTCY AND AUDIT FIRM SIZE TO AUDIT DELAY: EVIDENCE IN INDONESIA COMPANY LISTED IN INDONESIA STOCK EXCHANGE 2012 2014

Penulis

  • Jane Aprilia Gosal Universitas Pelita Harapan
  • Herlina Lusmeida Universitas Pelita Harapan

https://doi.org/10.58303/jeko.v9i2.450

Abstrak

The purpose of this research is to analyze the effect of probability of bankruptcy and audit firm size towards audit delay. Audit delay is the time length used by independent auditor to finish the audit procedures until release the audit report. Dependent variable of this research is Audit Delay. Independent variables of this research are probability of bankruptcy and audit firm size. This research is using secondary data. The data are obtained through Indonesia Stock Exchange. This research used 352 samples of non-financial industry companies listed in Indonesia Stock Exchange (IDX) from year 2012 - 2014 selected using the purposive sampling. The hypotheses proposed were tested by random effect model in panel data regression using EViews7 software. The result of this research, Audit Firm Size has no significant effect on audit delay. On the other hand, the Probability of Bankruptcy has significant effect towards audit delay.

Keywords: audit delay, probability of bankruptcy, audit firm size.

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Biografi Penulis

Jane Aprilia Gosal, Universitas Pelita Harapan

Herlina Lusmeida, Universitas Pelita Harapan

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Diterbitkan

2015-09-01

Cara Mengutip

Gosal, J. A., & Lusmeida, H. (2015). THE INFLUENCE OF PROBABILITY OF BANKRUPTCY AND AUDIT FIRM SIZE TO AUDIT DELAY: EVIDENCE IN INDONESIA COMPANY LISTED IN INDONESIA STOCK EXCHANGE 2012 2014. Jurnal Ekonomis, 9(2), 53-68. https://doi.org/10.58303/jeko.v9i2.450

Terbitan

Vol 9 No 2 (2015): EKONOMIS : September 2015

Bagian

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