ANALYSIS OF THE ROLE OF INTERNAL AUDITORS FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY

Sri Astuti, Kusharyanti Kusharyanti

Abstract


The role of internal auditors function is very important. This research investigates the effectof the function and contribution of internal auditor on audit delay. Audit delay is measuredby using the number of days between a firms fiscal yearend and the audit report date. Indoing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression,with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significanteffect of quality and contribution of an internal auditor function in a firm on audit delay.

Keywords


Audit Delay;Quality And Contribution;Internal Auditor Function

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DOI: http://dx.doi.org/10.14414/jebav.v16i3.229

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