Pengaruh Penerapan IFRS, Ukuran Perusahaan, Profitabilitas, Dan Kompleksitas Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2008-2011)
| Main Author: | Siti Akiyah, Nur Kholisah |
|---|---|
| Other Authors: | Jasin, Azzam, Farah, Wilda |
| Format: | Book |
| Bahasa: | in |
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/23786 |
Daftar Isi:
- This research purposes to check the effects of implementation of IFRS, firm Size, profitability and complexity on The Audit delay. This research used sample of manufacturing industry which is listed in Indonesian Stock Exchange during 2008 to 2011 period. The number of manufacturing industries that were became in his study were 68 companies with 4 year observation. Based on method purposive sampling, research sample total is 272 financial statements. Hypothesis in this research are tested by logistic regression. Result of this research indicates that profitability influences significantly on the audit delay. On the other hand, implementation of IFRS, firm Size, and complexity don’t influence significantly audit delays.