scholarly journals Tingkat Ketergantungan, Kompleksitas Pemerintah, dan Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah

2016 ◽  
Vol 19 (3) ◽  
pp. 463
Author(s):  
Tiara Pandansari
Keyword(s):  
Local Governments ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Factors Associated ◽  
Independent Variables ◽  
Average Value ◽  
Central Java ◽  
Final Sample

<p><em>This research aims to measure the disclosure level of local governments’ financial reports in Central Java Province. More importantly, we also investigate factors associated with the disclosure level. We measure the disclosure level using the Modified LGA Index. Meanwhile we use the local government’ dependence and government complexity as the independent variables. Using purposive sampling method, this research generates 32 local governments (districts/ municipals) as the final sample. The descriptive analysis suggests that the average value of the disclosure level is 58.46%. Meanwhile, local governments’ dependence on general allocation funds (DAU) and shared revenue funds (DBH) affect the disclosure level. However, we do not find significant effect between local governments’ dependence on special allocation funds (DAK) and government complexity on the disclosure level.</em></p><p><em><br /></em></p><p align="center"><strong>Abstrak</strong></p><p align="center"><strong> </strong></p><p>Penelitian ini bertujuan untuk mengukur tingkat pengungkapan dalam laporan keuangan pemerintah daerah di Jawa Tengah, serta menguji dan menganalisis faktor-faktor yang mempengaruhinya. Tingkat pengungkapan diukur dengan menggunakan Modified LGA Index, sedangkan sebagai variabel bebas yang digunakan adalah tingkat ketergantungan daerah, dan kompleksitas pemerintahan. Sampel penelitian ini dipilih menggunakan purposive sampling method, sehingga diperoleh ukuran sampel yaitu 32 laporan keuangan pemerintah daerah. Alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan tingkat pengungkapan pada masing-masing sampel. Rata-rata nilai pengungkapan sebesar 58,46  persen. Penelitian ini juga menunjukkan bahwa tingkat ketergantungan terhadap Dana Alokasi Umum dan tingkat ketergantungan terhadap Dana Bagi Hasil berpengaruh terhadap tingkat pengungkapan,  tingkat ketergantungan terhadap Dana Alokasi Khusus, dan kompleksitas pemerintah tidak berpengaruh terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah.<em><br /></em></p>

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2011

2014 ◽  
Vol 1 (1) ◽  
pp. 60
Author(s):  
Danny Oktanto ◽  
Muhamad Nuryatno Amin
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Ratios ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Activity Ratios

<span class="fontstyle0">The objective of this research is to examine the effect of financial ratios<br />(proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008-2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. The result indicated that not all independent variables showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, Solvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.</span>

scholarly journals Pengaruh Penerapan IFRS, Jenis Industri dan Probabilitas Kebangkrutan terhadap Audit Delay (Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

ACCRUALS ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 68-81
Author(s):  
Ina Amalia Nurahmayani ◽  
Pupung Purnamasari ◽  
Magnaz Lestira Oktaroza
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Audit Process ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Industry Type ◽  
Sample Data ◽  
Observation Period

The delay audit is the period in completing the audit process by an independent auditor from the closing date of the book on 31 December until the date of signing of the independent auditor's report. Audit delay can occur because of obstacles in the implementation of the audit process. This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, and bankruptcy probability of audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of LQ 45 index company that listed in Bursa Efek Indonesia (BEI) during period 2013-2015. Sampling method used is purposive sampling method. After selecting 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 recommends 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.

scholarly journals Komposisi dan Kelimpahan Gastropoda Pada Ekosistem Mangrove Di Desa Tireman, Kabupaten Rembang, Jawa Tengah

2020 ◽  
Vol 9 (1) ◽  
pp. 41-48
Author(s):  
Yuli Laraswati ◽  
Nirwani Soenardjo ◽  
Wilis Ari Setyati
Keyword(s):  
Sampling Method ◽  
Random Distribution ◽  
Diversity Index ◽  
Distribution Patterns ◽  
Mangrove Ecosystem ◽  
Community Similarity ◽  
Purposive Sampling ◽  
Average Value ◽  
Central Java ◽  
Spread Pattern

Ekosistem mangrove mermiliki manfaat sebagai tempat mencari makan serta habitat bagi organisme, mislanya gastropoda. Gastropoda di ekosistem mangrove berperan dalam proses dekomposisi yaitu dengan mencacah daun menjadi lebih kecil, yang kemudian dilanjutkan oleh mikroorganisme. Kepadatan  gastropoda dipengaruhi oleh kegiatan yang terdapat pada ekosistem dan dapat memberikan efek pada kelangsungan hidup gastropoda.Tujuan penelitian adalah untuk mengetahui struktur komunitas gastropoda pada ekosistem mangrove Desa Tireman Kecamatan Rembang, Jawa Tengah. Metode penentuan lokasi sampling menggunakan metode purposive sampling pada 3 lokasi dengan kerapatan mangrove yang berbeda. Pengambilan sampel gastropoda dilakukan dalam transek 5 x 5m dan sampel yang didapat kemudan disortir, diawetkan dan diidentifikasi. Hasil penelitian ditemukan 9 spesies gastropoda termasuk kedalam 3 famili yaitu Casidula nucleus, C. aurisfelis (Ellobiidae), Littoraria scabra, L. carinifera, L. Melanostama (Littorinidae), Cerithidea quadrata, C. cingulata, C. alata, Telescopium telescopium (Potamididae). Spesies yang paling sering ditemukan adalah Cassidula aurisfelis dan Cassidula nucleus. Nilai rata-rata kelimpahan berkisar antara 6,28 - 15,72 Ind/m2. Nilai indeks keanekaragaman termasuk ke dalam kategori rendah hingga sedang. Nilai rata-rata indeks keseragaman termasuk kedalam kategori rendah (0.15-0.27). Nilai rata-rata indeks dominansi menunjukkan tidak adanya dominansi dari spesies tertentu. Pola sebaran menunjukkan pola sebaran mengelompok dan acak. Nilai kesamaan komunitas gastropoda tergolong dalam kategori tinggi. Frekuensi kehadiran gastropoda kategori jarang hingga sangat sering.  The mangrove ecosystem has benefits as a place to eat and habitat for the organism, the gastropod's missile. Gastropods in the mangrove ecosystem play a role in the decomposition process, with the smaller leaves, which are then followed by microorganisms. The density of gastropods is influenced by activities found in ecosystems and can provide an effect on the viability of gastropods. The purpose of research is to know the structure of the gastropods community in the mangrove ecosystem of Tireman Village Rembang District, Central Java. Sampling method of determining location using purposive sampling method in 3 locations with different mangrove density. The gastropod sampling is done in the 5 x 5m transect and the samples obtained are then sorted, preserved and identified. The results of the study found 9 species of gastropods included in the three families, namely Casidula nucleus, C. Aurisfelis (Ellobiidae), Littoraria scabra, L. Carinifera, L. Melanostama (Littorinidae), Cerithidea quadrata, C. cingulata, C. alata, Telescopium telescopium (Potamididae). The most commonly found species are the Cassidula aurisfelis and the Cassidula nucleus. The average value of abundance ranges between 6.28-15.72 Ind/m2. The value of diversity index belongs to low to moderate category. The average value of uniformity index is included in low category (0.15-0.27). The average value of the Dominancy index indicates the absence of dominance of a particular species. The spread pattern shows both group and random distribution patterns. The value of gastropods community similarity belongs to high category. The frequency of presence of gastropods is rare until very frequent.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2017 ◽  
Vol 7 (2) ◽  
pp. 155
Author(s):  
Heni Tri Susilowati ◽  
A Heru Nuswanto ◽  
Sukimin
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Competent Authority ◽  
Secondary Data ◽  
Primary Data ◽  
Audit Report ◽  
Purposive Sampling ◽  
Report Result ◽  
Central Java ◽  
Financial Audit

<p>Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014</p><p align="center">Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan  audit  keuangan  pemerintah  provinsi  oleh  Badan  Pemeriksa  Keuangan  (BPK),</p><p align="center">mewajibkan  bagi  pemerintah  daerah  agar  melakukan  kegiatannya  berdasarkan  tugas  dan tanggung  jawab  dari  pejabat  yang  berwenang.  Dalam  penelitian  ini  akan  melihat  tentang</p><p align="center">kewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendala</p><p align="center">DPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuan</p><p align="center">sampelnya  adalah  <em>purposive  sampling</em>.  Data  yang  dipergunakan  adalah  data  primer  yang</p><p align="center">diperoleh  melalui wawancara didukung dengan  data sekunder,  kemudian  di  analisis  secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalam</p><p align="center">menerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaitu</p><p>terdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.</p><p><em>This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.</em></p>

scholarly journals STUDI PENYULUHAN PERTANIAN PUPUK ORGANIK PADA PETANI KELAPA SAWIT DI DESA SUKASARI KECAMATAN MESUJI RAYA KABUPATEN OGAN KOMERING ILIR

2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini
Keyword(s):  
Oil Palm ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Agricultural Extension ◽  
Primary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Methods ◽  
Collection Methods

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  

scholarly journals SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE

TRIKONOMIKA ◽  
2019 ◽  
Keyword(s):  
Corporate Governance ◽  
Sample Size ◽  
Analytical Method ◽  
Sampling Method ◽  
Profit Sharing ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.

scholarly journals COMPETITIVENESS, MARKETING ACCESS, AND NETWORK CAPABILITY AND ITS IMPACTS ON MARKETING PERFORMANCE

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Teguh Iman Sayekti ◽  
Euis Soliha
Keyword(s):  
Regression Analysis ◽  
Computer Program ◽  
Sampling Method ◽  
Total Population ◽  
Sample Collection ◽  
Purposive Sampling ◽  
Marketing Performance ◽  
Central Java ◽  
Network Capability

<p><em>This study is to determine what factors influencingthe performance of SMEs. The population in this study is SMEs in the Central Java. Sample collection was conducted with a purposive sampling method. Criteriaused to take into accountis the SMEs that are already running at leastfortwo years. The sample in this study is intended as the representative of total population,67 (sixty seven). The data were processed and analyzed by computer program of SPSS 20 for Windows. Based on the results of regression analysis, it can be concluded that competitiveness has positive and significant impact on marketing performance marketing access has positive and significant impact on marketing performance. It means that the higher competitiveness and marketing access, the higher its performance. Competitiveness and marketing access have influence on SMEs’ performance through network capability.   </em></p>

scholarly journals PENGARUH KEPERCAYAAN MEREK TERHADAP LOYALITAS PELANGGAN MEMBELI SHAMPO MEREK PANTENE (STUDI PADA MAHASISWI FAKULTAS EKONOMI UNIVERSITAS TADULAKO PALU)

2016 ◽  
Vol 2 (2) ◽  
pp. 187-198
Author(s):  
Elok Cahyaningtyas ◽  
Chalil Chalil ◽  
Ponirin Ponirin
Keyword(s):  
Hypothesis Testing ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Sampling Method ◽  
Total Sample ◽  
Brand Value ◽  
Brand Trust ◽  
F Test ◽  
Purposive Sampling ◽  
Independent Variables

The aim of this research is to determine simultaneous and partial influence of trust brand on the loyalty of student of the Faculty of Economics, Tadulako University, Palu to buy Pantene Shampoo. Sampling method in this research is purposive sampling; with a total sample of 96 respondents. The results of hypothesis testing using F-test show that the three independent variables that are brand trust (X) consisting of brand characteristics (X1), the characteristics of the company (X2) and the characteristics of customers with the brand (X3) simultaneously have positive and significant influence on the dependent variable customer loyalty (Y) with sig-F of 0.000 <0.05. Furthermore, the brand characteristic variable (X1) with sig 0,001, characteristic of the company (X2) with sig of 0.001, and characteristics of customers to the brand value of sig 0.004 <0.05, which shows partial influence on customer loyalty variable (Y). R2 values of 0.645 and brand belief variable (X) simultaneously influence customer loyalty (Y) of 64.5%, while the remaining 35.5% is influenced by other factors that are not examined. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari kepercayaan merek terhadap loyalitas mahasiswi Fakultas Ekonomi Universitas Tadulako Palu. Teknik penarikan sampel dalam penelitian ini adalah purposive sampling, dengan jumlah sampel sebanyak 96 responden. Hasil pengujian hipotesis menggunakan uji F bahwa ketiga variabel independen kepercayaan merek (X) yang terdiri dari karakteristik merek (X1), karakteristik perusahaan (X2) dan karakteristik pelanggan dengan merek (X3) terbukti secara simultan berpengaruh positif dan signifikan terhadap variabel dependen loyalitas pelanggan (Y) dengan nilai sig-F sebesar 0,000 < 0,05. Selanjutnya variabel karakteristik merek (X1) dengan nilai sig sebesar 0,001, karakteritik perusahaan (X2) dengan nilai sig sebesar 0,001 dan karakteristik pelanggan dengan merek nilai sig sebesar 0,004 < 0.05 yang berarti secara parsial berpengaruh terhadap variable loyalitas pelanggan (Y). Nilai R2 sebesar 0,645 dengan demikian variabel kepercayaan merek (X) yang diteliti secara serempak memberikan pengaruh terhadap variabel loyalitas pelanggan (Y) sebesar 64,5% sementara sisanya 35,5% dipengaruhi oleh faktor lain yang tidak diteliti.

PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH

2015 ◽  
Vol 11 (2) ◽  
pp. 89
Author(s):  
Baldric Siregar
Keyword(s):  
Regression Analysis ◽  
Financial Statements ◽  
Test Results ◽  
Size Of Government ◽  
Financial Reports ◽  
Financial Report ◽  
Independent Variables ◽  
Central Java ◽  
Sample Data ◽  
Special Region

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

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