ABSTRAK

Penelitian ini bertujuan untuk menemukan bukti empiris dari pengaruh

total assets turnover ratio, debt to equity ratio, opini audit, dan afiliasi KAP
terhadap Audit Delay (AUDEL) pada perusahaan property dan real estate yang
terdaftar di Bursa Efek Indonesia antara tahun 2006 hingga tahun 2008.

Metode pengambilan sampel yang digunakan adalah metode purposive
sampling dan diperoleh 16 perusahaan yang akan menjadi objek penelitian.
Data yang digunakan adalah laporan keuangan dan laporan auditor independen
yang dipublikasikan melalui website www.idx.co.id. Hipotesis penelitian diuji
dengan menggunakan regresi berganda.

Hasil penelitian ini menunjukkan bahwa secara parsial Afiliasi KAP
berpengaruh positif terhadap audit delay, sedangkan Total Assets Turnover
Ratio (TATO), Debt to Equity Ratio, dan opini audit tidak berpengaruh
terhadap audit delay. Tetapi secara simultan, TATO, DER, opini audit dan
afiliasi KAP berpengaruh positif terhadap audit delay.


Kata kunci : Audit Delay (AUDEL), Total Assets Turnover Ratio (TATO),
opini audit, dan afiliasi KAP.
























ABSTRACT

The purposes of this research is to find out empirical evidence of influence
of total assets turnover ratio, debt to equity ratio, audit opinion, and the
relation of public accountants firm toward Audit Delay (AUDEL) at property
and real estate company listed on Indonesia Stock Exchange between 2006 to
2008.

Sampling method that used is purposive sampling and there are 16
companies that will be research objects . Data that used in this research is
financial statement and independent audit report from each company that
published on website www.idx.co.id. The research hypotheses are tested using
multiregression.

The result of this research shows that partially, the relation of public
accountants firm have positive influence toward audit delay, where as Total
Assets Turnover ratio (TATO), Debt to Equity Ratio (DER), and audit opinion
have not influence toward audit delay. But simultaneously, TATO, DER, audit
opinion, and the relation of public accountants firm have positive influence
toward audit delay.


Keyword: Audit Delay (AUDEL), Total Assets Turnover Ratio (TATO),
audit opinion, and the relation of public accountants firm.