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All Journal Diponegoro Journal of Accounting Journal of Accounting and Investment
Puspa Avinda Dwi Septiana, Puspa Avinda Dwi
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH PENERAPAN IFRS KARAKTERISTIK PERUSAHAHAAN DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY Septiana, Puspa Avinda Dwi; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.495 KB)

Abstract

The value of the timeliness in financial reporting is an important factor for beneficial of the information in the financial statements. Timeliness can be measured by the level of audit delay that calculated by difference between closing date in financial statement until the date of the auditor's report. This study is aimed to examine the influence of IFRS implementation, the company’s characteristics, and the quality of the auditor towards the audit delay. Characteristics of the company used in this study are the company size, the leverage, and the loss announcement.The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange in 2010, 2011, 2012 and 2013. The writer uses the purposive sampling for the sampling method. The criteria of the company which is used is company must have published audited financial report for four years successively and used rupiah, so that  the number of the sample in this study is 416 data. The analysis technique used in this study is multiple linear regresion.The analysis shows that the company size, leverage and the auditor’s quality  significantly affect the audit delay at different levels of significance. The company size variable affects the audit delay negatively. There are two variables that are not affecting the delay audit, those are the implementation of ifrs, and loss announcement.
Dampak Konvergensi IFRS, Karakteristik Perusahaan, dan Kualitas Auditor Terhadap Audit Delay Ratmono, Dwi; Septiana, Puspa Avinda Dwi
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.075 KB) | DOI: 10.18196/jai.2015.0034.86-95

Abstract

The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company’s characteristics.  Characteristics of the company used in this study are the company size, the leverage, and the loss announcement. The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange for 2010 until 2013 period. The study uses the purposive sampling for the sampling method. The criteria of the sample which is used is company must have published audited financial report for four years successively and used Rupiah, so that  the number of the sample in this study is 416 observations. There are two variables that do not affect the audit delay, those IFRS implementation, and loss announcement..The results shows that the company size, leverage and the auditor’s quality significantly affect audit delay.
Co-Authors Dwi Ratmono