Results 11 to 20 of about 23,760 (263)
Jurnal Economia, 2021 : This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach.
Katherine Handayani Ubwarin +2 more
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Jurnal GeoEkonomi, 2019 Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, opini audit, dan ukuran Kantor Akuntan Publik terhadap audit delay. Jenis data yang digunakan dalam penelitian ini adalah data sekunder menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda.
Anam, Hairul, Julianti, Elvina
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Gender audit committee and audit delay
The Indonesian Accounting Review, 2014 The longer the time of audit delay, the more it shows the existence of problem in preparing financial statements by management. Besides that, it also indicates a lack of transparency and poor corporate management environment. Gender is one of the individual factors that influence work attitude.
Maria M Ratna Sari, Ni Luh Supadmi
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Profita, 2019 ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence.
Dewi Sarifah Tullah +2 more
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Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 Penelitian ini dipilih karena memiliki urgensi dan tujuan tertentu yaitu untuk mengetahui bahwa adanya efek mediasi corporate governance pada hubungan antara opini audit terdapat pengaruh terhadap audit delay.
Sisobadodo Zendrato, Francis Hutabarat
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Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014
Jurnal Ekonomi dan Bisnis, 2016 Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders.
Ronald Tehupuring +1 more
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The Effect of Company Size, Operating Profit/Loss, and Reputation of KAP Auditor on Audit Delay
Jurnal Ilmiah Ilmu Administrasi Publik, 2019 This associative-causal study aimed determine the effect of company size, operating profit/loss, and reputation of the Public Accountant Firm (Kantor Akuntan Publik/KAP) auditor on audit delay, simultaneously and partially; and which of both variables ...
Muhammad Ridwan Tikollah +1 more
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ANALYSIS OF FACTORS AFFECTING AUDIT DELAY
Jurnal Riset Akuntansi dan Bisnis, 2021 ABSTRACTThe current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital ...
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Jurnal Akuntansi, 2015 Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel
Afina Survita Prameswari +1 more
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Jurnal Akuntansi, 2019 The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015.
Nila Aprila +2 more
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