Ketepatan Waktu Penyampaian Laporan Keuangan: Kajian Atas Kinerja Manajemen, Kualitas Auditor, dan Opini Audit  

Oleh:

Anissa, Nur

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 1 no. 2 (Sep. 2004), page 42-53.
Topik: auditor; timelines; auditor quality; audit opinion; profitability; leverage; logistic regression
Fulltext: hal 42-53.pdf (198.95KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper examines the relation of auditor quality, audit opinion, profitability, and leverage with concentration over timelines of financial statement distribution. The manufacture firms listed in BEJ 2000 used the object of this study. The hypothesis examined by binary logistic regression. The result of this research shows that audit quality, profitability, and leverage are not significantly affect the timelines. As news proxy audit opinion is significantly effect the timelines to report financial statement. Audit opinion in this research describes management behaviour to report financial statement.

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