Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia
Abstrack This study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant ef...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Surabaya
2010-10-01
|
| Series: | Akrual: Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/259 |
| _version_ | 1818723089275420672 |
|---|---|
| author | Joicenda Nahumury |
| author_facet | Joicenda Nahumury |
| author_sort | Joicenda Nahumury |
| collection | DOAJ |
| description | Abstrack
This study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation. |
| first_indexed | 2024-12-17T21:04:58Z |
| format | Article |
| id | doaj.art-e5cac20512964485b593509ab34647e6 |
| institution | Directory Open Access Journal |
| issn | 2085-9643 2502-6380 |
| language | Indonesian |
| last_indexed | 2024-12-17T21:04:58Z |
| publishDate | 2010-10-01 |
| publisher | Universitas Negeri Surabaya |
| record_format | Article |
| series | Akrual: Jurnal Akuntansi |
| spelling | doaj.art-e5cac20512964485b593509ab34647e62022-12-21T21:32:37ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802010-10-012111910.26740/jaj.v2n1.p1-19141Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di IndonesiaJoicenda Nahumury0Dosen Luar Biasa Universitas Widya KartikaAbstrack This study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.https://journal.unesa.ac.id/index.php/aj/article/view/259audit report lagaudit delaysignificant effectclient size theoriesdeadline of audited financial statements delivery |
| spellingShingle | Joicenda Nahumury Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia Akrual: Jurnal Akuntansi audit report lag audit delay significant effect client size theories deadline of audited financial statements delivery |
| title | Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia |
| title_full | Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia |
| title_fullStr | Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia |
| title_full_unstemmed | Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia |
| title_short | Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia |
| title_sort | pengaruh total aktiva jumlah sekuritas perputaran portofolio laba rugi operasi dan opini akuntan terhadap audit delay pada produk reksa dana di indonesia |
| topic | audit report lag audit delay significant effect client size theories deadline of audited financial statements delivery |
| url | https://journal.unesa.ac.id/index.php/aj/article/view/259 |
| work_keys_str_mv | AT joicendanahumury pengaruhtotalaktivajumlahsekuritasperputaranportofoliolabarugioperasidanopiniakuntanterhadapauditdelaypadaprodukreksadanadiindonesia |