DETERMINANTS OF AUDIT REPORT DELAY IN NON-FINANCIAL LQ 45 COMPANIES - INDONESIA

Abstract

Audit Report Delay is a length of time between financial report date and audit report date which give impact to the timeliness of that financial report for decision making. Audit report delay depends on many factors. This research will analyse several variables which are Audit Firm Type, Profitability, Leverage, Audit Effort, Absolute Level of Accrual, and Client Business Size. The sample of this research is the non-financial LQ-45 companies in Indonesia for the period of 2012 – 2015. The method used is Ordinary Least Squared (OLS) Regression model. This research found that only Audit Effort variable has significant influence to Audit Report Delay, whereas Audit Firm Type, Profitability, Leverage, Absolute Level of Accrual, and Client Business Size do not have significant influence to the Audit Report Delay in non-financial LQ 45 Companies in Indonesia for the period of 2012 – 2015.