Influence of IFRS Application, Industrial Type and Probability of Bankruptcy to Audit Delay

Abstract

This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, probability of bankruptcy to audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This study uses sample data of LQ 45 index companies listed in Indonesia Stock Exchange (BEI) during the period 2013-2015. Sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 14 LQ 45 index companies that meet the required sample criteria with observation period for 3 years, so that 42 observations are obtained. The results of this study indicate that the implementation of IFRS effect on audit delay, Industrial Type affect audit delay, Probability Bankruptcy does not affect audit delay. The researcher suggests for further research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that may affect audit delay.