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Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1 Documents
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Search results for , issue "Vol. 15 No. 3 (2011): September 2011" : 1 Documents clear
Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei Elizabeth Sugiarto D; Yuniarwati Yuniarwati; Lerbin R Aritonang
Jurnal Akuntansi Vol. 15 No. 3 (2011): September 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i3.211

Abstract

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement

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