Artikel

Faktor-faktor yang mempengaruhi audit report lag pada perusahaan yang terdaftar di bursa efek

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Jurnal Bisnis dan Akuntansi, Vol.12, No. 3, Desember, 2010 (Rak 6-L : Ekonomi, Bisnis dan Akuntansi)
The puspose of this study is to find out empirical evidence of some determinants of audit report lag. Audit report lag is important issue because it can affect the timeliness of accaunting information releases that used by internal and external user for their decision making. There are six factors that is total asset, industry classification, current year income (loss), audit opinion, size of Public Accountant Firm and debt propotion. The research used 128 companies listed in Indonesia Stock Exchange for period 2003 till 2009. the hypotheses proposed were tested by multiple linier regression models. The result shows that industry classification, current year income (loss), and size of Public Accountant Firms have influence to audit report lag. On the other hand, total assets, audit opinion, and debt proportion have no influence to audit report lag.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

JURNAL

Penerbit

Jakarta : P3M STIE TRISAKTI., 2010

Deskripsi Fisik

Hal. 175-186.: tab.; 26 cm.; Hal. 185-186

Bahasa

Indonesia

ISBN/ISSN

1410-9875

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

TOTAL ASSET
AUDIT REPORT LAG
INDUSTRY CLASSIFICATION

Info Detail Spesifik

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Pernyataan Tanggungjawab

ISKANDAR, Meylisa Januar

Versi lain/terkait

Lampiran Berkas

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