The Effect of Audit Rotation on Audit Delay

Nova, Genanda Gunawan (2017) The Effect of Audit Rotation on Audit Delay. Diploma thesis, Universitas Andalas.

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Abstract

Audit delay is the length of time the examination Completion As measured from the closing date up to date company books audited financial statements issued. This study aimed to investigate whether the audit delay for the company that perform pseudo mandatory rotation is different from the company who does. The study sample as many as 141 Non-financial Company in Indonesia Stock Exchange 2002-2015 with purposive sampling method. This study tested by using Tukey and Bonferroni test. Research results show that (1) audit delay for the company that perform real mandatory rotation has no significant different with company that perform voluntary rotation, (2) audit delay for the company that perform real mandatory rotation has no significant different with company that perform pseudo mandatory rotation, and (3) audit delay for the company that perform pseudo mandatory rotation has significant different with company that perform voluntary rotation. Keywords : audit rotation, PAF reputation, audit delay

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