Diponegoro Journal of Accounting
Volume 4, Nomor 1, Tahun 2015

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY DAN TIMELINESS

Yulintang Kurniawan (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Herry Laksito (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
25 Aug 2014

Abstract

The purpose of this study was to examine the influence of Internal and External Factors on the likelihood of audit delay and timeliness . Indicators used to measure for internal company effect is profitability, solvency, company age, company size then external company effect is going concern audit opinion, audit delay is intervening variable and dependent variable is timeliness. This study uses secondary data to the entire population of companies listed in Indonesia Stock Exchange ( IDX ) 2012-2013. The method used to determine the sample using purposive sampling.Results of hypothesis testing showed that the size commpany, going concern audit opinion and age company have no significant effect on the likelihood of audit delay. While the proportion of independent profitability, reputation public accounting firm, solvency significantly affect the likelihood of audit delay and audit delay significantly affect the likelihood of timeliness.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...