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Katherine Handayani Ubwarin,Christina Tri Setyorini,Icuk Rangga Bawono
Pág. 162 - 174
Abstract: This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia Stoc...
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I Made Ryan Ananta Putra,(Udayana UniversityIndonesia)Made Gede Wirakusuma,(Udayana UniversityIndonesia)
Pág. 87 - 101
The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this exami...
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Rizky Yanuar Christianta Tarigan, Wenny Anggresia Ginting, Yulia Theresia Tambunan
Pág. 1336 - 1347
Becoming a public company is one of the way for a company to survive of business competition. Especially mining companies that we know that not a little capital is needed in developing their business. Therefore, it is very important for mining comp...
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Yofhi Septian Panglipurningrum,T. Husain
Pág. p.80 - 88
Keterlambatan pelaporan audit menjadi persoalan penting bagi investor. Perusahaan-perusahaan yang melakukan Initial Public Offerings (IPO) di tahun 2019 memiliki tantangan tersendiri dalam kinerja perusahaannya apakah akan memperpanjang, tetap atau bahka...
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Rina Ani Sapariyah,Ridwan Wahyudi
Pág. p.122 - 137
ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris signifikansi pengaruh Kinerja Perusahaan yang mempengaruhi Audit Deley. Kinerja Perusahaan dalam penelitian ini diproksikan ke dalam Solvabilitas, Leverage dan Ukuran Perusahaan t...
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Okalesa Okalesa
Pág. 221 - 232
Development of capital market in Indonesia has an impact on increasing demand for financial statement audit. A delay in financial reporting is indirectly interpreted by investors as a bad signal for the company. This study aims to analyze the factors tha...
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Mimelientesa Irman
Pág. 23 - 34
This study aims to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange. This test uses multiple linear regression model. Sample of this study are 20 companies in manufacturing sector. Observation peri...
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Sri Astuti,Kusharyanti Kusharyanti
Pág. 515 - 526
The role of internal auditors function is very important. This research investigates the effectof the function and contribution of internal auditor on audit delay. Audit delay is measuredby using the number of days between a firms fiscal yearend and the ...
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