ANALISIS PERBEDAAN UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN LABA RUGI TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT STUDI KASUS PERUSAHAAN MANUFAKTUR DAN PERUSAHAAN NON MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016

Abstract

This research is designed with comparative descriptive research method, aims to explain and analyze the difference length of time of audit completion at manufacturing and non-manufacturing company listed in Indonesia Stock Exchange year 2014-2016 viewed from company size, managerial ownership and profit/loss. The sample of this research are 25 companies listed on Indonesia Stock Exchange 2014-2016 consist of 12 manufacturing companies and 13 non-manufacturing companies. Sampling using purposive sampling technique. Data analysis to test the hypothesis using Univariate Two-ways Analysis of Variance through normality test data and homogeneity variance. To obtain normal data, this study conducted two tests by deleting of company data with outlier tendencies, whereas homogeneity test results showed that both groups of study samples had the same variance (homogeneous). Based on the test results of each hypothesis through the calculation of Anova obtained conclusion (1) There is a difference length of time of audit completion between manufacturing companies wirh non-manufacturing companies listed on the Indonesia Stock Exchange 2014-2016 viewed from the size of the company. The average time of completion audit for large firm is shorter in non-manufacturing companies than in manufacturing companies. Thus the time of completion audit at large companies, better on non-manufacturing companies. (2) There is no difference length of time of audit completion between a manufacturing company and a non-manufacturing company listed on the Indonesia Stock Exchange 2014-2016 in terms of ownership of the company. The average time of completion of audit for firms with large or small of managerial holdings in manufacturing firms and non-manufacturing firms is not much different. (3) There is no difference length of time of audit completion between a manufacturing company and a non-manufacturing company listed on the Indonesia Stock Exchange 2014-2016 in terms of profit or loss. The average length of time for audit completion for manufacturing and non-manufacturing companies reporting profit or loss is not much different. Thus, the profit or loss information reported by the manufacturing and non-manufacturing companies does not affect the short or long period of completion of the audit.