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Analisis pengaruh faktor audit dan politik terhadap audit delay pada pemerintah daerah di Indonesia
This study examined the influence of audit opinion, audit findings, opposition and re-election on audit delay at local government in Indonesia. Audit delay in this research is defined as audit completion period, the period between a fiscal year end and audit report date. This research used 388 samples of local government in Indonesia in 2011. The result of this research shows that audit opinion gives negative and significant influence to audit delay, audit findings gives positive and significant influence to audit delay while opposition and re-election has no effect to audit delay.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8574 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2014 |
|---|---|
| Edisi | - |
| Subjek | Auditing Audit opinion Audit finding Audit delay |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 110 p. : il, ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |