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Pengujian Faktor-Faktor Yang Mempengaruhi Audit Delay

Year: 2013

Type: article

Abstract: The objective of this study is to examine factors that affect audit delay. These factors consist of company size, debt to asset ratio, disclosure of company loss, audit opinion, accountant public firm size. Sample used in this study are 225 firms year listed in Indonesia Stock Exchange from 2008-2010. The hypotheses in this study are tested by using muliple regression analysis. The results of the study shown that debt to asset ratio have positive influence on audit delay, and accountant public firm size have negative influence on audit delay. On the other hand, company size, disclosure of company loss, and audit opinion are not statistically significant to influence earnings response coefficient.

Source: DOAJ (DOAJ: Directory of Open Access Journals)

DOI: 10.14710/jaa.9.2.128-149

Authors: Jurica Lucyanda, Sabrina Paramitha Nura'ni

Institution: Bakrie University

Language: Indonesian

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2098517375

FWCI: 1.493

Cites:

Cited by: 15

Related to: 10