Articlediamond2014

PENGARUH UKURAN PERUSAHAAN, ANAK PERUSAHAAN, LEVERAGE DAN UKURAN KAP TERHADAP AUDIT DELAY

Ketut Dian Puspitasari · Made Yeni Latrini

38 citations0/0 files storedE-Jurnal Akuntansi

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Audit delay is the time span of completion of the audit of annual financial statements, measured by the length of days required to obtain an audit report of the independent auditors the annual financial statements of the company, from the date of the closing of the company as of the date indicated on the independent auditor's report. Factors that affect audit delay consideration is the size of the company, subsidiaries, leverage, size of audit firm. The selection of the sample used in this study is purposive sampling with a sample size of 50 companies acquired during the period 2009-2011. Analysis of data using multiple linear regression analysis. The results showed that the size of the company,the size of audit firm affect audit delay, whereas subsidiaries and leverage does not affect the audit delay.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 38 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2012Metode Penelitian Bisnis 1987An Empirical Analysis of Audit Delay 1991An Examination of Audit Delay: Further Evidence from New Zealand 2000Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange 2009Audit Delay of Listed Companies: A Case of Malaysia 2000An Examination of Audit Report Lag for Banks: A Panel Data Approach 2004Auditing :pemeriksaan akuntan) oleh kantor akuntan publik

Cited by

2020Audit Report Lag and Its Determinants 2018Pengaruh Volume Perdagangan Saham, Volatilitas Laba, Dividend Yield, dan Ukuran Perusahaan Pada Volatilitas Harga Saham 2021Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Ukuran KAP terhadap Audit Delay 2021Pengaruh E-Audit dan Kompetensi Auditor terhadap Kualitas Audit 2021AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.