ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PUBLIK DI INDONESIA

NUGRAHA, APRILIANA INDRA KARTA (2009) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PUBLIK DI INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

Lateness in financial report presentation could cause negative reaction from the actor of stock market actors. Many companies wanted their financial report published on time. But in the audit application, auditor pursued to use his skill and obey field-work standard. It could cause dilemma for auditor. This research aimed to find out factors influenced audit delay and audit delay average at public company in Indonesia. Variables used were company measurement (UKPER), spread stocks (INVES), opinion kind (OPINI), profitability level (T.PROF) and industrial kind (INDUS). Sampling technique used purposive sampling. To test the variables used regression analysis by classical assumption test. According to the test, only INVES variable has significant influence to the audit delay. While UKPER, OPINI, T.PROF, and INDUS didn’t have significant influence to the audit delay. The average of audit delay in public companies in Indonesia at 2007 was 69,83

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 21 Jun 2012 03:17
Last Modified: 21 Jun 2012 03:17
URI: http://eprints.umm.ac.id/id/eprint/8866

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