The Indonesian Journal of Accounting Research
Vol 22, No 1 (2019): IJAR January 2019

The Effect of Full Accrual Accounting Implementation on Audit Delay (Evidence from Districts/Citied Government in Indonesia for The Years 2013-2016)

Ratu Vertiarani (Universitas Gadjah Mada)
Abdul Halim (Universitas Gadjah Mada)

Article Info

Publish Date
29 Jan 2019

Abstract

This study investigates the effect of full accrual accounting implementation on audit delay using all districts/cities government in Indonesia for the years 2013-2016. The total sample of districts/cities government in this study are 476 cities with 4 years observation period. Using the research purposive sampling method, this study collected 1,904 samples. The independent variable in this study is the implementation of full accrual accounting, includes several control variables, such as local government size (SIZE), population and leverage. To test the hypotheseis this study used logistic regression techniques (Binary Logistics). The results of this study showed that the implementation of full accrual accounting, local government size (SIZE), population and leverage hasa significant effect on audit delay.

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Journal Info
The Indonesian Journal of Accounting Research
Website

Abbrev

ijar

Publisher

Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...