Faktor-faktor Yang Mempengaruhi Audit Delay Dan Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan Perbankan Di Bursa Efek Indonesia Periode 2010-2013

Yuni Andriany • Rita Anugerah • Susilatri Susilatri
Journal article Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau • February 2016 Indonesia

Abstract

The purpose of this research is to investigate the factors that effect audit delay and timeliness of financial reporting by banking companies listed on the Indonesia Stock Exchange from 2010 to 2013. Samples are 120 companies selected by using purposive sampling method. Multiple linear regression analysis is used to investigate influenced audit delay factors, and logistic regression analysis is used to investigate influenced timeliness factors. These results show that company age with significant 0,035, auditor's opinion with signifact 0,000, and audit firm size with significant 0,009 have effect on audit delay. However, profitability and solvability have no significant effect on audit delay. Furthermore, auditor's opinion with significant 0,000 and audit firm size with significant 0,031 also have effect on timeliness of publication financial reports. But, company age, profitability and solvability have no significant effect on timeliness of publication financial reports.

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Journal

Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau

Jurnal Online Mahasiswa (JOM Fakultas Ekonomi (FE) Universitas Riau berisikan artikel ilmiah dar... see more