Results 11 to 20 of about 27,302 (302)

Audit Delay

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
openaire   +4 more sources

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
openaire   +3 more sources

Audit Committee and Audit Delay

KRISNA: Kumpulan Riset Akuntansi
Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay.
Rai Ayu Santika Puspa Dewi, Ni Made Sunarsih, Ni Wayan Rustiarini   +2 more
openaire   +2 more sources

PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT [PDF]

Jurnal Revenue : Jurnal Ilmiah Akuntansi
This research was conducted with the aim of finding out the influence of audit delay, audit tenure, and audit committee on audit quality. This research uses companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population.
Vivi Nursyamsyiyah, Adam Zakaria, Hafifah Nasution   +2 more
core   +5 more sources

GENDER KOMITE AUDIT DAN AUDIT DELAY

, 2014
ABSTRAK Semakin panjang audit delay mengindikasikan adanya masalah dalam penyusunan laporan keuangan oleh pihak manajemen, yang mengindikasikan kurangnya transparansi dan rendahnya lingkungan pengelolaan perusahaan. Gender merupakan salah satu faktor individu yang turut mempengaruhi sikap kerja.
Maria M Ratna Sari, Ni Luh Supadmi
openaire   +3 more sources

Pengaruh Audit Switching, Reputasi Audit dan Opini Audit terhadap Audit Delay

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Audit delay, defined as the time lag between the fiscal year-end and the issuance date of the audit report, can undermine the timeliness and reliability of financial information for stakeholders. This study aims to examine the effect of audit switching, auditor reputation, and audit opinion on audit delay among property and real estate companies listed
Fitri Utami, Rusdi Rusdi
openaire   +3 more sources

META ANALISIS : PENGARUH AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR, LEVERAGE, DAN PROFITABILITAS TERHADAP AUDIT DELAY ( STUDI PADA BEBERAPA JURNAL PERIODE 2011-2021) [PDF]

, 2022
Tujuan penelitian ini adalah untuk menguji pengaruh audit tenure, spesialisasi industri auditor, leverage, dan profitabilitas terhadap audit delay .Data yang dipakai dalam penelitian ini adalah data sekunder. Metode penelitian ini digunakan untuk dokumen
Faizah, Wynne Nurul, Belinda, Cynthia, Meiden, Carmel, Ferisha, Friska   +3 more
core   +1 more source

The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay

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, Christina Tri Setyorini, Icuk Rangga Bawono   +2 more
doaj   +1 more source

The determinants of audit fees - evidence from the voluntary sector [PDF]

, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre, Joanna Stevenson, Stevenson, J., Beattie, Vivien, Beattie, V., Stevenson, J.E., Pratt, K.C., Vivien Beattie, Goodacre, Alan, Stevenson, Joanna, Pratt, K., Goodacre, A., Ken Pratt, Pratt, Ken   +13 more
core   +1 more source

PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016

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, Erma Apriyanti, Fitri Riyanti   +2 more
doaj   +1 more source