The Influental Factors to The Postpone Audit in Mining Companies

Pamungkas, Noto and Rusherlistyani, Rusherlistyani and Kusumawardhani, Indra and Asmorosanto, Candra Wijang (2016) The Influental Factors to The Postpone Audit in Mining Companies. International Journal of Applied Business and Economic Research, 14 (11). pp. 8115-8129. ISSN 0972-7302

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Abstract

This study aims to determine the effect of the applied of the IFRS, the company size, the liquidity , the complexity of the company’s operations , and the auditor’s opinion on the delaying audit. This study uses financial statements that mining companies listed on the Indonesia Stock Exchange in 2010 - 2014. The research model using purposive sampling and acquired 13 companies would be the object of research. The research hypotheses were tested using multiple regressions. These results indicate the company size, the liquidity, and the complexity of the company’s operations affect the delaying audit, while the adoption of IFRS and the auditor’s opinion has no effect on delaying audit. Keywords: delaying audit, the adoption of IFRS, the company size, the liquidity, the complexity of the company’s operations, the auditor’s opinion.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SE MSc. Ak Indra Kusumawardhani
Date Deposited: 08 Jun 2018 04:39
Last Modified: 08 Jun 2018 06:15
URI: http://eprints.upnyk.ac.id/id/eprint/15321

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