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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Syntax Literate : Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Nomicpedia: Journal of Economics and Business Innovation
Made Dudy Satyawan
Universitas Negeri Surabaya
Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi AKUNESA

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PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN AUDITAN Trisnadevy, Dini Mauli; Satyawan, Made Dudy
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the effect of financial distress, audit tenure, and age of the company on timeliness publication of audited financial statement. The sample in this study were mining companies from the BEI for the periode 2014-2017. The sample were selected using purposive sampling technique and obtained a sample of 35 companies. The analysis technique used in this study is logistic regression analysis using IBM SPSS Statistic program 23. The result of the study show that audit tenure has a negative effect on timeliness. While other variables such as audit tenure and age of the company showed no effect on timeliness.
Co-Authors Adesia Gifara Sinekti Aisyahturrahmi Aisyahturrahmi Aisyaturrahmi Ambar Kusumaningsih Asti Wardani Ayu Dewi Shinta Bayu Rama Laksono Bella Rosalina Afriani Belya Dwi Puteri Cantika Sari Siregar Dewi Prastiwi Dewi Susanti Diah Novita Sari Gangga Izza Fahera Ghusti Ayu Criestiant Rolihlahla Halil Paino Hariyati Hariyati Hariyati Khusna Khusna Lintang Nahdya Putri Lintang Nahdya Putri, Lintang Nahdya Lintang Venusita Loggar Bhilawa Loggar Bhilawa, SE, Ak, M.Si, CA Mariana Mayta Ayu Wardhani Merlyana Dwinda Yanthi Merlyana Dwinda Yanthi Mohamad Alfi Amrulloh Ni Luh Putu Kartika Sari Ni Nyoman Alit Triani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noveri Anjarwati Nur Marfi'ah Nur Maulidah Pujiono Pujiono ROHMAWATI KUSUMANINGTIAS Trisnadevy, Dini Mauli Umy Anisari Khulsum Umy Anisari Khulsum, Umy Anisari Vindi Septatiara