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.
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