FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA

Autor:	Arif Sapta Yuniarto, Andi Sulistiyanto
Rok vydání:	2012
Předmět:	Nonprobability sampling education.field_of_study Profit (accounting) business.industry Stock exchange Population Profitability index Accounting Sample (statistics) Audit Business education Financial statement
Zdroj:	Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit. 1:95
ISSN:	2614-3720 2089-6581
DOI:	10.12928/j.reksa.v1i2.9
Popis:	Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will inflence market reaction towards the lengthy information. It will also the level of uncertainly 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. They 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 2006-2010. Sampling technique employed in this study is the purposive sampling with the total sample of 23 companies. The result of the study shows that the profitability, company size, and the size of the public accountant have significant influence towards audit delay.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c2d54d862be0aaf3aaac79a896d75f23 https://doi.org/10.12928/j.reksa.v1i2.9 Zobrazit plný text záznamu