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All Journal Jurnal Pendidikan dan Pembelajaran Jurnal Akuntansi dan Sistem Teknologi Informasi Medikonis Jurnal Penelitian dan Pengembangan Kesehatan Masyarakat Indonesia (JPPKMI)
Titik Haryani
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Economics, Econometrics & Finance Education Public Health

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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

 1 
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017) Haryani, Titik; Rispantyo, Rispantyo; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.648 KB)

Abstract

Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017. With a purposive sampling method sampling and retrieved samples of as many as 28 companies from 45 companies. This research is using double linear regression technique. The results showed that company size variable has no significant effect on audit delay variable, internal control system variable significant negatif effect on audit delay variable, and leverage variable has no significant effect on audit delay variable.
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017) Titik Haryani; Rispantyo Rispantyo; Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.648 KB)

Abstract

Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017. With a purposive sampling method sampling and retrieved samples of as many as 28 companies from 45 companies. This research is using double linear regression technique. The results showed that company size variable has no significant effect on audit delay variable, internal control system variable significant negatif effect on audit delay variable, and leverage variable has no significant effect on audit delay variable.
Co-Authors DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti Lestari, Diana Eka Lustono, Lustono Prita Devy Igiany Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Sri Hayati, Sri Syambasril . Tahmid Sabri