Detail Analisis Skala Perusahaan, Profitabilitas, Opini Audit, Pos Luar Biasa dan Umur Perusahaan Atas Audit Delay (Akuntabilitas, Vol.6 No.2, Maret 2007) Bibliografi Author: Petronila, Thio Anastasia Topik: Audit Delay; Size of the Company; ROI; Audit Opinion; Extraordinary Items; Age of the Company Bahasa: (ID )     Penerbit: Universitas Pancasila     Tempat Terbit: Jakarta    Tahun Terbit: 2007     Jenis: Article - diterbitkan di jurnal ilmiah nasional Fulltext: Thio Anastasia Petronila_edit.pdf (1.54MB; 221 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: RR-2796 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Financial Statements must be properly recorded timeliness to be useful for the users in decision making. Audit done by independent auditors for the purposes of evaluating fairness of financial statements in accordance with GAAP and based on the audit evidence needs a long time. Timeliness of reporting financial statements can be influenced by audit delay. There are many factors which can influence the audit delay. The objectives of the research are to analyze how the influence of size of the company, profitability, public accounting firms, audit opinion, extraordinary items, and age of the company to the relationship of audit delay. Research population is non financial companies that listed in the Jakarta Stock Exchange in 2003. There are 135 companies selected as sample obtained by convenience or incidental sampling. The hypothesis proposed were tested by multiple linear regression models with significant value (a) is 10 %. Independent variables are consisted of size of the company, profitability, public accounting firms, audit opinion, extraordinary items, and age of the company. The dependent variable is audit delay. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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