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All Journal AKUNTABILITAS Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Jurnal sistem informasi, Teknologi informasi dan komputer FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat Zhafir | Journal of Islamic Economics, Finance, and Banking Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Emanasi Jurnal Ilmu Keislaman dan Sosial JPS (Jurnal Perbankan Syariah) Dynamic Management Journal AN-NAS: Jurnal Pengabdian Masyarakat
Moh. Khoirul Anam
Universitas Muhammadiyah Jakarta
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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Journal : AKUNTABILITAS

 1 
Determinan yang Mempengaruhi Audit Delay: Studi Pada Perusahaan Terdaftar di Bursa Efek Indonesia Mohammad Khoirul Anam
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.84 KB) | DOI: 10.15408/akt.v10i1.3649

Abstract

Audit delay is an important issue because it can impact on the timeliness of the delivery of accounting information, which further affects the relevance of accounting information. The purpose of this study is to analyze the factors that affect audit delay. Analytical technique used is logistic regression. From the analysis of logistic regression can be concluded that, for industry sector variables shows that 5 industry sectors give influence and 4 industry sectors have no effect. For Reputation and Probability variables have a significant effect. Medium variable size of the company has no significant effect. There is a simultaneous and significant influence of Industry Type variables, Firm Reputation, Profitability and Company Size to Audit Delay.
Co-Authors Abbas, Dirvi Surya Bunga Octavia Dina Febriani Darmansyah Hairullfazli Bin Mohammad Som Hamli Syaifullah Irpan Hardiansah Khairunnisah, Ikhsanti Fitri Khoiriyah Safitri Kurniawan Kurniawan Lia Anggraini M. Fuad Hadziq Muhammad Khaerul Muttaqien Nadia Kulsum Nurhidayah Siregar Rika Sa'diyah Risdianto . Rizki Rosmalia Dewi Siti Shofiyah Tajudin Mas’ud Yosi Mardoni