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KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: KAJIAN ATAS KINERJA MANAJEMEN, KUALITAS AUDITOR, DAN OPINI AUDIT
Bibliografi
Author:
Anissa, Nur
Topik:
LEVERAGE
;
PROFITABILITY
;
LOGISTIC REGRESSION
;
TIMELINES
;
AUDITOR QUALITY
;
AUDIT OPINION
Bahasa:
(ID )
Penerbit:
Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2006
Jenis:
Article
Fulltext:
Nur Anissa article's.pdf
(62.0KB;
119 download
)
Abstract
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 behavior to report financial statement.
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