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Faktor-faktor yang berpengaruh terhadap audit delay pada perusahaan dagang di Bursa Efek Indonesia

Sulistiyanto, andi and yuniarto, arif sapta (2012) Faktor-faktor yang berpengaruh terhadap audit delay pada perusahaan dagang di Bursa Efek Indonesia. Faktor-faktor yang berpengaruh terhadap audit delay pada perusahaan dagang di Bursa Efek Indonesia, 1 (2). pp. 95-110. ISSN 2089-6581

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Abstract

Abstract Time difference between finacial statement and auditing opinion date indicated the amount of time needed in e level auditing settlement period. this condition can affect the pucctuation of the information published and will influence market reaction toward the lengthy information. it will also the level of uncertainty based on the published information in the auditor's financial. statement in which containing company's profit information. this study aims to measure the factors which affect audit delay. the are profitability, company size, and the size of the public accountant. the population of the study is the trading companies registered in Indonesian stock exchange in the period of 2006-2010. sampling technique employed in the study is the purposive sampling with the total samle of 23 companies. the result of study shows that the profitability, company size, and the size of the public accountant have significant influence toward audit delay.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics (Fakultas Ekonomi) > Faculty of Economics (FE) Doc
Depositing User: Arif Sapta Yuniarto
Date Deposited: 11 Dec 2014 03:01
Last Modified: 11 Dec 2014 03:01
URI: http://eprints.uad.ac.id/id/eprint/2271

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