This study aims to study the phenomenon of audit delay that still Occurs in various companies in Indonesia Stock Exchange, Thus affecting the decision of the users of financial statements. This study secondary uses of data in 2009-2015 from 20 companies selected by purposive sampling method, which is to determine the company as a sample according to research needs. This research found that firm size (X1), leverage (X3), and audit opinion (X5) have the significant effect on the audit delay of the company in Indonesia Stock Exchange. While the variable profitability (X2) and reputation audit (X4) have no significant effect on audit delay in companies listed on Indonesia Stock Exchange. Audit delay (Y) does not affect stock price fluctuations, so it does not have a significant impact on the company's abnormal return (AR) on the Indonesia Stock Exchange.
<table class="NormalTable"><tbody><tr><td width="550"><span class="fontstyle0">This study intends to investigate the relationship between disclosure, asymmetry<br />information and cost of capital. The samples of this study cover about 40 manufacturer companies listed at the Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot. The study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.</span></td></tr></tbody></table>
ABSTRAKTujuan utama dari penelitian ini adalah untuk menganalisis rasio keuangan (yaitu leverage, profitabilitas, komposisi aset, likuiditas dan capital turnover) dalam mendeteksi kecurangan laporan keuangan. Model logit digunakan untuk mengidentifikasi perusahaan yang terkait dengan FFR. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survei perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Data tersebut mencakup periode tiga tahun dari tahun 2014 sampai 2016. Hasilnya menunjukkan bahwa leverage yang diproksikan oleh total hutang terhadap total ekuitas tidak signifikan sementara leverage yang dipaksakan oleh total hutang terhadap total aset signifikan. Komposisi aset dan likuiditas tidak signifikan terhadap FFR sedangkan profitabilitas dan capital turnover merupakan prediktor signifikan FFR.
ASSETS
Penelitian ini bertujuan untuk mempelajari phenomena tentang audit delay yang masih terjadi pada berbagai perusahaan di Bursa Efek Indonesia, sehingga mempengaruhi pengambilan keputusan pihak pengguna laporan keuangan. Penelitian ini menggunakan data sekunder tahun 2009 – 2015 dari 20 perusahaan yang dipilih dengan metode purposive sampling, yaitu menentukan perusahaan sebagai sampel sesuai kebutuhan penelitian. Penelitian ini menemukan bahwa variabel firm size (X1), leverage (X3), dan opini audit (X5) berpengaruh signifikan terhadap audit delay perusahaan di Bursa Efek Indonesia. Sedangkan variabel profitability (X2) dan reputasi audit (X4) berpengaruh tidak signifikan terhadap audit delay perusahaan di Bursa Efek Indonesia. Audit delay (Y) tidak mempengaruhi fluktuasi harga saham, sehingga tidak berdampak signifikan terhadap abnormal return (AR) perusahaan di Bursa Efek Indonesia.
<p><em>This objectives of the research to empirically analyze independence, time pressure, and locus of control on the detection of fraud with emotional intelligence as a moderating variable. The population in this study is the auditor who works at the Public Accountant Office in DKI Jakarta in a cluster sampling method, namely the auditor with a minimum of 2 years working experience. Respondents obtained for this study were 154 respondents. Data were analyzed using Moderated Regression.</em></p><em>The results showed that skepticism, independence, locus of control had a positive effect on the ability of auditors to detect fraud. However, time pressure does not affect the ability of auditors to detect fraud. This study also shows that emotional intelligence strengthens the effect of independence on the auditor's ability to detect fraud and this research shows that emotional intelligence does not strengthen the influence of professional skepticism, time pressure and locus of control on the auditor's ability to detect fraud.</em>
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