PENGARUH SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan Non Keuangan yang Terdaftar di BEI TAHUN 2009 – 2011)

Damayanti Dwi Purnama, 2013;The Influence Solvency And Audit Committees on Audit Delay (Study Case On Non Financial Companies Listed On The Stock Exchange In (2009-2011) This study aims to: 1) Analyze the influence of Solvency Audit Delay, 2) analyze the influence of the membership of the Audit Committees to Audit Delay, 3) to analyze the influence of the Audit Committee meeting on Audit Delay, 4) Analyze the influence, Solvency, Membership of the Audit Committee and Audit Committee Meeting on Audit Delay. The data in this study were drawn from non-financial companies listed on the Indonesia Stock Exchange for three years for the period 2009 through 2011. This study uses purposive sampling method. Sample for this study consisted of 78 companies that meet the established criteria. Proxy that used for Audit Delay is based on the number of days of delay in submitting financial statements of companies in the stock market, in this study, namely Solvency Debt to Total Asset Ratio (DAR), to members of the Committee that the number of members of the audit committee of the company, and for committee meetings audit the number of meetings held by the audit committee within one year . Data analysis methods used in this research is a method of statistical analysis using the program Statistical Product and Service Solutions (SPSS) version 17 with multiple linear regression approach. The results of this study show that: 1) Solvency have significant positive effect on Audit Delay, 2) Membership of the Audit Committee no significant effect on Audit Delay, 3) Meeting of Audit Committee no significant effect on Audit Delay, 4) Solvency, Membership Committee and the Audit Audit Committee meetings simultaneously have a significant influence on Audit Delay. Keywords: Solvency, Audit Committee, Audit Dela