Anda di halaman 1dari 2

ABSTRAK

Audit delay adalah rentang waktu yang dibutuhkan untuk mengaudit laporan
keuangan dari tahun fisikal perusahaan sampai tanggal laporan auditan.
Keterlambatan laporan akuntan publik yang berupa opini auditor membuat
investor menunda keputusan untuk berinvestasi. Peraturan BAPEPAM juga
mengharuskan perusahaan go publik untuk mempublikasikan laporan keuangan
tahunan dan laporan audit independen kepada BAPEPAM selambat-lambatnya
90 hari setelah tanggal laporan tahunan perusahaan. Berdasarkan pernyataan
tersebut peneliti bertujuan untuk meneliti tantang pengaruh ukuran perusahaan,
profitabilitas, solvabilitas dan reputasi KAP terhadap audit delay pada perusahaan
LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2008-2012. Metode
pengambilan sampel yang digunakan dalam penelitian ini adalah purposive
sampling dan diperoleh sampel 24 perusahaan. Dari hasil pengolahan Regresi
Berganda pada audit delay diketahui bahwa koefisien determinasi = 0,134 Artinya
seluruh variabel independen (ukuran perusahaan, profitabilitas, solvabilitas, dan
reputasi KAP) hanya mampu berpengaruh terhadap variabel dependen (Audit
delay) adalah sebesar 13,4%.

Kata kunci: Audit delay, ukuran perusahaan, profitabilitas,solvabilitas, reputasi


KAP, LQ45

i
ABSTRACT

Audit delay is the span of time required to audit the financial statements of the
company till date physical audited reports . Delay in reporting a public
accounting auditor's opinion to make investors put off a decision to invest .
Securities and Exchange Commission regulations also require that companies
going public to publish annual financial statements and the independent audit
report to the Securities and Exchange Commission no later than 90 days after the
date of the company's annual report . Based on the statement challenged
researchers aimed to examine the effect of firm size , profitability , solvency and
reputation of the firm to audit delay in LQ45 companies listed in Indonesia Stock
Exchange ( IDX ) the period of 2008-2012 . The sampling method used in this
study was purposive sampling and sample acquired 24 companies . Regression
results of the processing of the audit delay is known that the coefficient of
determination = 0.134 means that all the independent variables ( firm size ,
profitability , solvency , and the reputation of the Firm ) is only able to influence
the dependent variable ( Audit delay ) was 13.4% .

Key Words : Audit delay, size company, profitability, solvency, reputation of the
firm, LQ45

ii