JURNAL AKUNTANSI DAN AUDITING
Volume 9, Nomor 2, Tahun 2013

Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay

Lucyanda, Jurica (Unknown)
Nura'ni, Sabrina Paramitha (Unknown)

Article Info

Publish Date
31 May 2013

Abstract

The objective of this study is to examine factors that affect audit delay. These factors consist ofcompany size, debt to asset ratio, disclosure of company loss, audit opinion, accountant publicfirm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from2008-2010. The hypotheses in this study are tested by using muliple regression analysis. Theresults of the study shown that debt to asset ratio have positive influence on audit delay, andaccountant public firm size have negative influence on audit delay. On the other hand, companysize, disclosure of company loss, and audit opinion are not statistically significant to influenceearnings response coefficient.

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Journal Info
JURNAL AKUNTANSI DAN AUDITING
Website

Abbrev

akuditi

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...