Surochmah, Nurul Hidjah and Murdianingrum, Sri Luna (2016) PENGARUH JENIS INDUSTRI, LABA/RUGI BERSIH, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY. Kajian Akuntansi, 11 (1). pp. 25-36. ISSN 1907-1442
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Abstract
The timeliness of fi nancial statement presentation in front of the public serves as a signal from
a company that would like to display benefi cial information for the decision making needs of the
investor. The statement that has been submitted to the Authority of Financial Service (Otoritas
Jasa Keuangan) should be audited fi rst by the independent auditor. The duration of fi nancial
statement submission depends on the time that the independent auditor spends in completing
the fi nancial statement audit, which is also known as the audit delay. The study was conducted
in order to understand the infl uence of the the type of industry, the net profi t/loss, the company
size and the auditor’s opinion on the audit delay. The study was conducted in the fi nancial and
the non-fi nancial companies that have been enlisted in the Indonesian Stock Exchange from
2013-2015. The results of the study show that the type of industry infl uenced the audit delay, the
net profi t/loss infl uenced the audit delay, the company size infl uenced the audit delay and the
auditor’s opinion infl uenced the audit delay.
Key Words: Type The Industry, Net Profi t / Loss, Company Size, Audit Opinion, Audit Delay
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Type The Industry, Net Profi t / Loss, Company Size, Audit Opinion, Audit Delay |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 04:01 |
| Last Modified: | 20 Jun 2020 04:02 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22812 |
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