Garuda - Garba Rujukan Digital

Jurnal Akuntansi dan Sistem Teknologi Informasi

Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi

Haryani, Titik (Unknown)
Rispantyo, Rispantyo (Unknown)
Puji Astuti, Dewi Saptantinah (Unknown)

Publish Date
14 May 2020

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.

Citation Download

EndNote, Reference Manager, ProCite

Latex, Jabref

231.648 KB

Check in Google Scholar

Journal Info

Jurnal Akuntansi dan Sistem Teknologi Informasi

Website

Abbrev

Akuntansi

Publisher

Universitas Slamet Riyadi

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...

Article Info

Abstract

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)

Article Info

Abstract