PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PENGALAMAN AUDITOR DAN SPESIALISASI AUDITOR TERHADAP AUDIT DELAY

Carla,Hilda Claudia, 2011; The Influence of Audit Firm Size, Auditor Experience and Auditor Specialization On Audit Delay Thesis. Department of Accounting Faculty of Economics, State University of Jakarta. This study aims to determine the influence of the audit firm size, auditor experience and specializes auditors on audit delay either simultaneously or partially. Factors tested in this study is the size of the audit Firm, auditor experience and specializes auditors as an independent variable while the audit delay as the dependent. This study sample consisted of 68 manufacture companies registered in the Indonesia Stock Exchange (IDX) and submit financial statements to Bapepam in 2010. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level of 5%. The results of simultaneous hypothesis testing showed that the three independent variables, the audit firm size,auditor experience and specializes auditors affect the audit delay. Meanwhile, the partial results indicate specialization of auditors is affecting the audit delay. However, no evidence that audit firm size and auditor expereience affects the audit delay