Jurnal Ilmu dan Riset Akuntansi
Vol 2, No 11 (2013)

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS ATAS PENYAMPAIAN LAPORAN KEUANGAN

Panjaitan, Zooana Farida (Unknown)
Wahidahwati, Wahidahwati (Unknown)
Amanah, Lailatul (Unknown)

Article Info

Publish Date
08 Mar 2016

Abstract

This study aimed to test, analyze, and obtain empirical evidence of the level of profitability, total assets turnover ratio, leverage, firm size, the firm size, liquidity, opinion type, the length of a client company KAP, the company has subsidiaries and contingent effect on audit delay and timeliness.Based on the analysis that the liquidity effect on audit delay, but does not affect the timeliness. Firm size, the type of opinion, and contingencies no effect on audit delay but bepengaruh to timeliness. Level of profitability, asset turnover, size of company, effect on audit delay and timeliness. Leverage, Being Old Firm Client, The Company Has Subsidiaries, has no effect on audit delay and timeliness.Keywords : Audit delay, Timeliness

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Journal Info
Jurnal Ilmu dan Riset Akuntansi
Website

Abbrev

jira

Publisher

Seekolah Tinggi Ilmu Ekonomi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...