Pengaruh Audit Tenure, Opini Audit, Debt To Equity Ratio dan Return On Assets terhadap Audit Delay

(Studi Empiris Pada Perusahaan Milik Group Bakrie yang terdaftar di Bursa Efek Indonesia Periode 2011 – 2017)

Abstract

This study aims to determine the effect of independent audit tenure variables, audit opinion, Debt to Equity Ratio (DER) and Return On Assets (ROA) on the dependent variable Audit Delay on companies belonging to the Bakrie Group listed on the Indonesia Stock Exchange 2011-2017. The sample used was 6 (six) companies found in the company owned by the Bakrie Group listed on the IDX obtained through a purposive sampling method. The results of this analysis use multiple linear regression through the SPSS 19.0 program to carry out the f test and t test with the intention of knowing the influence of Audit Tenure, Audit Opinion, Debt To Equity Ratio (DER) and Return On Assets (ROA) either simultaneously or together and partial or each variable to Audit Delay. The results of the analysis concluded that together the Tenure Audit variables, Audit Opinion, Debt To Equity Ratio (DER) and Return On Assets (ROA) had a significant effect on Audit Delay and partially variable Audit Opinion and Return On Assets that had significant influence while the Tenure Audit and Debt To Equity Ratio are not.