SISKA, M. DARUL (2010) PENGARUH PERISTIWA KONTINJENSI DAN POS LUAR BIASA TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PUBLIK DI INDONESIA). Other thesis, University of Muhammadiyah Malang.
|
Text
PENGARUH_PERISTIWA_KONTINJENSI_DAN_POS_LUAR_BIASA_TERHADAP_AUDIT_DELAY.pdf Download (54kB) | Preview |
Abstract
The purpose of this study is to describe audit delay events, contingencies events and extraordinary items that occur on public companies in Indonesia and prove whether the contingencies event and extra-ordinary items influence audit delay events or otherwise. The analysis tool used is the Model Logistic Regression Analysis with Panel Data, and Test of Model Accuracy. Audit delay variable (Y) is measured by finding the average variable Y, then give the code 0 for the classification above average and 1 for classification below average. While variable Contingencies (X1) and Extra-ordinary Items (X2) was measured by finding the average of the variables X1 and X2, then give the code 0 for classification below average and one for the classification above average. From the results of the analysis variables can be mentioned that the factors that led to the emergence of contingent events such as interest income in the settlement, the guarantee bank received, the interest claim in the settlement and others. The events that led to the existence of such extra-ordinary items are debt restructuring and others charge. Based on the results of binary logistic regression analysis, we concluded that contingent events and extra-ordinary items has significant effect against audit delay. Then, from the results of the assessment of variability between variables can be concluded that the dependent variable can be explained by the variability of the independent variable with a value of 31.9%. The interpretation of the results of the classification table can be concluded that 77.8% of companies have reported their audited financial statements punctually.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Rayi Tegar Pamungkas |
| Date Deposited: | 28 Mar 2012 02:58 |
| Last Modified: | 28 Mar 2012 02:58 |
| URI : | http://eprints.umm.ac.id/id/eprint/1309 |
Actions (login required)
 |
View Item |
