Feb 20, 2015
Journal of Accounting
The information contained in the financial statement referred helpful if presented accurately and timely, which is available when needed by investors. This financial report delay can have a negative impact on the market reaction. The longer the period of delay, the more doubtful relevance of statements. The lenght of time the completion of the audit by the auditor be seen from the time from the time difference with the date of the finansial statements audit opinion on the finansial statement. The difference this time is called the audit delay. Audit delay can be affected by factors of solvency, profitability, firm size, ownership structure, operating cash flow, and auditor reputasion. The purpose of this study was to analiyze the influence of solvency, profitability, firm size, ownership structure, operating cash flow, and reputation auditor to audit delay automotive sector companies listed on the Stock Exchange for 2007-2012. This study uses solvency, profitability, firm size, ownership structure, operating cash flow, and auditor reputation as the independent variables and audit delayas the dependent variable. The sampling technique is purpose sampling. The sample used is the automotive sector companies listed on the Stock Exchange which publishes an anual report during the observation period ( 2007- 2012). The analysis is the method of quantitative analysis, including descrptive statistical analysis, the classical assumption test, multiple linear regression, and analysis of the goodness of the model. Based on the result, it is evident that partially solvency positive effect on audit delay, instituational ownership effect on audit delay, while profitability, company size, operating cash flow and does not effect the auditor’s reputation audit delay. Based on the F-test were performed and the results of multiple linear regression analysis above it can be seen that the regression model can be used to predict the audit delay. Keyword : audit delay, solvency, profitability, firm size, ownership structure, operating cash flow, the auditor’s reputation.