FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – 2012

Abstract

The research has purposed improve empirical influence factor impact of audit delay for LQ 45 firm in Indonesian Stock Exchange. In the research used 17 company has consecutive rank in LQ 45 Chart from 2009 until 2012. Type of data for the research is secondary. Source of the data from publication financial report in Indonesian Capital Market of Directory and web www.idx.go.id. Variable have userd for the research are two classification. First dependent variable is audit delay. Second independent variable, the variable consist of firm size, leverage and profitability. The solved of hypothesis used binary logistic and t-statistic. The test result false improved the hypothesis. The result of the test find firm size, leverage and profitability has not individual significant influence audit delay for LQ 45 Firm in Indonesia Stock Exchange.

 

Keywords: Current Ratio, Solvability, Profitability & Audit Delay