Analisis Faktor-Faktor yang Mempengaruhi Audit Delay  

Oleh:

Supriyati ; Rolinda, Yuliasri

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 10 no. 3 (Dec. 2007), page 109-126.
Topik: Audit Delay; Company Size; Debt to Equity Ratio; Profitability; The Size of Public Accountant Office; Nature of Audit Opinion; and The Different of Company Industrial

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

An important qualitative attribute of financial statements is timeliness. The recognition that the length of the audit may be the single most important affecting the timing of earning announcements has motivated recent on audit delay (Carslaw & Kaplan, 1991). This research extends prior research by examining the multivariate relationship between audit delay and a set dependent variable, i.e company sizse, debt to equity ratio, profitability, the size of public accountatnt office, nature of audit opinion, and the different of company industrial and with descriptive analysis, examination of audit delay in Indonesian manufacturing company during the period 2004-2005 and there are 72 research sample. The result of multiple linear regression shows that company size, debt to equity ratio, profitability, the size of public accountant office, nature of audit opinion, and the different of company industrial influence significantly with together toward audit delay. However, the partial analysis shows that the size of public accountant office dan the different of company industrial significantly influenced audit delay. This result is recommended for auditor to increase effectiveness of his audit performance.

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