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All Journal Jurnal Ekonomi Bisnis Indonesia Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi DEDIKASI PKM
Abdullah Mubarok
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

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FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Abdullah Mubarok
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.462 KB) | DOI: 10.32493/keberlanjutan.v1i2.y2016.p%p

Abstract

ABSTRACTThis study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2011.2012 , 2013.2014 and 2015 .The sampling method in this research is purposive sampling. The analysis technique used is multiple linear regression. The analysis showed profitability , solvency , and company size significantly affect audit delay at different levels. Variable audit committee did not significantly affect audit delay. Analysis of the timeliness show profitability and company size significantly affect timeliness. Variable solvency and audit committee no significant effect on timeliness. 
Co-Authors Asep Suherman Marini Marini