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Analisis pengaruh ukuran perusahaan, opini audit, ukuran KAP, dan jenis industri terhadap audit lag pada perusahaan publik yang terdaftar di BEI : industri manufaktur dan perbankan
This paper analyzes the determinant factors of audit lag in public companies in Indonesia. The sample comprises 138 companies in manufacturing industry and 22 companies in banking industry listed in the Indonesian Stock Exchange during the period 2005-2007. Descriptive statistics indicate the audit lag mean to be more than 76,2 days for the three years under study with a standard deviation of 20 days. This study tests four hypotheses relating the effect of company size, audit opinion, auditor firm size, and industry classification to audit lag. The primary findings are that the audit lag is significantly longer for companies that (1) receive other than unqualified audit opinions, and (2) are non-financial industry. It is hoped that this study can contribute towards the current literature on audit lag.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6543 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Auditing Banking Public corporations Firm size Audit opinion |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 102 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |