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FAKTOR FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN FINANSIAL DI BURSA EFEK INDONESIA TAHUN 2009

Jurnal from umj / 2002-01-20 20:48:04
Oleh : Yulinartati, Fakultas Ekonomi
Dibuat : 2012-08-04, dengan 1 file

Keyword : Audit of Delay, the duration factor into a client company KAP, debt to equity ratio, profit/loss company, auditor reputation and company size measureto audit of delay in Indonesia



Abstract


Accuracy of presentation of company financial statement to public is matter which necessary for investor in course of decision making. Postponement in reporting cause information which is yielded in the financial statement become less its benefit value. Reason most rel from delay of presentation of company financial statement is the existence of compulsion to make an audit of the the report before publicized.

This research aim to to : to know the duration factor into a client company KAP, debt to equity ratio, profit/loss company, auditor reputation and company size measureto audit of delay in Indonesia. make an audit of indication delay of the duration the solving of audit by measured auditor pursuant to spanning time date of closing of book year at annual financial statement till the date of as described at auditor report of dependen.

Influence of the factors to audit of delay tested with analysis of regresion. Research Sampel is 50 company of financial in listed Effect Exchange of Indonesian selected with method of purposive sampling.

These research results show all variables that partially entrie study variables did not affect audit of delay. While by simultan show all variables have an effect on by signifikan to audit of delay. This show execution of audit by independent auditor to company of public in Indonesia is related to regulation of BAPEPAM concerning equifinality delivery of annual financial statement to BAPEPAM



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PropertiNilai Properti
ID Publisherumj
OrganisasiFakultas Ekonomi
Nama KontakLutfi Ali Muharom
AlamatJl. Karimata 49
KotaJember
DaerahJawa Timur
NegaraIndonesia
Telepon0331323915
Fax-
E-mail Administratorlutfi.muharom@unmuhjember.ac.id
E-mail CKOhardian@unmuhjember.ac.id

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