The Effect of Performance Accountability, Audit Opinion and Autonomy Toward Audit Delay of District / City Governments in Indonesia

Abstract

The study aim to analyze the factors that affect audit delay at the district / city in Indonesia, these factors include the performance accountability, audit opinion, and autonomy. The audit delay is measured by total lag. It is interval of days between the last of the accounting period until the date of audit report issued by the BPK. The study population is all of district / city in Indonesia period 2014 – 2015. The data used is secondary data. Data analysis method used is descriptive statistical analysis and multiple regression analysis. The result showed that performance accountability, audit opinion and autonomy have significant negative effect on audit delay at district / city in Indonesia.

Keywords: Performance Accountability, Audit Opinion, Autonomy, and Audit Delay.