ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA

LOPHIGA SURBAKTI, 040510387 (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Timeliness represent very important matter in determining financial statement value. This research is purposed to investigate influenced audit delay factors. Audit delay is the time range between the end of fiscal year and the date of auditor report or the and of auditing field working. That are company size, sign of income, audit report, holding company, and public accountant size. Samples are selected by mothod of purposive sampling. Sum of the samples are 349 companies. Regression analysis is used to investigate influenced audit delay factors. The result of this research show that company size, sign of income, audit report, holding company, and public accountant size influence to audit delay. This result is recommended for auditor to increase effectiveness of his audit perfomance. For company, this result can increase assisting to his auditor in running process of auditing.

Item Type: Thesis (Skripsi)
Additional Information: KK-2 KKB A 109/10 Sur a
Uncontrolled Keywords: STOCK EXCHANGE COST ACCOUNTING
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD6977-7080 Cost and standard of living
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation > HG4551-4598 Stock exchanges
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
LOPHIGA SURBAKTI, 040510387UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorYUSTRIDA BERNAWATI, Dra., M.Si., Ak.UNSPECIFIED
Depositing User: Nn Luluk Lusiana
Date Deposited: 09 Mar 2011 12:00
Last Modified: 13 Sep 2016 07:22
URI: http://repository.unair.ac.id/id/eprint/934
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