Ayu, Putri and Astuti, Sri and Sujatmika, Sujatmika (2014) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SEBELUM PEMBERLAKUAN KEWAJIBAN PENGGUNAAN IFRS. Prosiding Seminar Nasional dan Call for Paper Sinau 3 Memperkokoh Perekonomian Bangsa dengan Transparansi dan Akuntabilitas Pelayanan Publik. pp. 197-204.
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Abstract
This research aims to examine the factors that affect the audit delay in Indonesia. These factors are profitabiliy, solvability, firm size, accountant firm size, opinion and complexity. The data in this study is financial reporting of manufacturing company in BEI 2009-2011 years. The data obtained from www.idx.co.id. The amount of data processed by as much as 243. Data processed by using multiple regression analysis tool. The test result showed that the average audit delay in Indonesia is 75 days. Regression test results indicate that overall the whole independent variable effect significantly. In partial, the solvability only variable that significant. Further research is recommended to do a test audit delay difference before and after enanctment Bapepam regulation number 346/BL/2011
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | SE. MSi.Ak SRI ASTUTI |
| Date Deposited: | 28 Apr 2023 02:32 |
| Last Modified: | 28 Apr 2023 02:34 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/34665 |
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