PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
This research aims to empirically examine the impact of IFRS convergence to professional fee and audit delay in manufacturing compannies that listed in Indonesia Stock Exchange for period 2006-2012. Based on the literatur review this study hypotisized that convergence of IFRS have positive effect on...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797033440875380736 |
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| author | , Kurnia Rina Ariani , Dr. Eko Suwardi, M.Sc, CMA. |
| author_facet | , Kurnia Rina Ariani , Dr. Eko Suwardi, M.Sc, CMA. |
| author_sort | , Kurnia Rina Ariani |
| collection | UGM |
| description | This research aims to empirically examine the impact of IFRS
convergence to professional fee and audit delay in manufacturing compannies
that listed in Indonesia Stock Exchange for period 2006-2012. Based on the
literatur review this study hypotisized that convergence of IFRS have positive
effect on professional fee and audit delay. Different from the previous research,
this research use timelines of financial statement reporting as dummy variable
proxies for audit delay. Using multiple regression and logistic regression
analysis, the empirical result show that convergeny of IFRS have positively and
siginificantly associated with professional fee and audit delay. This research was
able to prove that the complexity of PSAK-based IFRS implementation increasing
audit fee to compensate for the increased audit effort and required more hours in
performing audit engagement. |
| first_indexed | 2024-03-13T22:53:57Z |
| format | Thesis |
| id | oai:generic.eprints.org:120804 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:53:57Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1208042016-03-04T08:39:41Z https://repository.ugm.ac.id/120804/ PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA , Kurnia Rina Ariani , Dr. Eko Suwardi, M.Sc, CMA. ETD This research aims to empirically examine the impact of IFRS convergence to professional fee and audit delay in manufacturing compannies that listed in Indonesia Stock Exchange for period 2006-2012. Based on the literatur review this study hypotisized that convergence of IFRS have positive effect on professional fee and audit delay. Different from the previous research, this research use timelines of financial statement reporting as dummy variable proxies for audit delay. Using multiple regression and logistic regression analysis, the empirical result show that convergeny of IFRS have positively and siginificantly associated with professional fee and audit delay. This research was able to prove that the complexity of PSAK-based IFRS implementation increasing audit fee to compensate for the increased audit effort and required more hours in performing audit engagement. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Kurnia Rina Ariani and , Dr. Eko Suwardi, M.Sc, CMA. (2013) PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60842 |
| spellingShingle | ETD , Kurnia Rina Ariani , Dr. Eko Suwardi, M.Sc, CMA. PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title | PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_full | PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_fullStr | PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_full_unstemmed | PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_short | PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_sort | pengaruh konvergensi ifrs terhadap professional fee dan audit delay pada perusahaan manufaktur yang terdaftar di bursa efek indonesia |
| topic | ETD |
| work_keys_str_mv | AT kurniarinaariani pengaruhkonvergensiifrsterhadapprofessionalfeedanauditdelaypadaperusahaanmanufakturyangterdaftardibursaefekindonesia AT drekosuwardimsccma pengaruhkonvergensiifrsterhadapprofessionalfeedanauditdelaypadaperusahaanmanufakturyangterdaftardibursaefekindonesia |