AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011
The qualitative characteristics attribute of financial statement is its relevancy, and that manifestation can be seen from the timeliness of the reporting. The timeliness of financial report is an important attribute of its usefulness. In this research, timeliness of financial report is judged from...
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1826046660061429760 |
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| author | , STEFANI DIAN WERDININGSIH , Gunawan Wibisono, SE., M.Acc. |
| author_facet | , STEFANI DIAN WERDININGSIH , Gunawan Wibisono, SE., M.Acc. |
| author_sort | , STEFANI DIAN WERDININGSIH |
| collection | UGM |
| description | The qualitative characteristics attribute of financial statement is its relevancy, and that
manifestation can be seen from the timeliness of the reporting. The timeliness of financial report
is an important attribute of its usefulness. In this research, timeliness of financial report is judged
from the lag of audit report published since the end of company�s fiscal year. This research
proposed to empirically examine the influence of company size, type of industry, accounting
firm size, level of profitability, level of leverage, financial restatement, and bankruptcy
probability towards audit report lag from the company listed in LQ-45 index in Indonesia Stock
Exchange.
LQ-45 index chosen as the population since the companies listed in that index have
high market capitalization and the stock is actively traded. This research focused on high-profile
companies, the leader on its industry. Data used are secondary data from 102 financial statements
from 34 companies that listed 3 consecutive years in LQ-45 index in IDX since 2009-2011.
Multiple regression model is conducted to prove the hypothesis. |
| first_indexed | 2024-03-13T22:56:30Z |
| format | Thesis |
| id | oai:generic.eprints.org:121607 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:56:30Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1216072016-03-04T08:43:23Z https://repository.ugm.ac.id/121607/ AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011 , STEFANI DIAN WERDININGSIH , Gunawan Wibisono, SE., M.Acc. ETD The qualitative characteristics attribute of financial statement is its relevancy, and that manifestation can be seen from the timeliness of the reporting. The timeliness of financial report is an important attribute of its usefulness. In this research, timeliness of financial report is judged from the lag of audit report published since the end of company�s fiscal year. This research proposed to empirically examine the influence of company size, type of industry, accounting firm size, level of profitability, level of leverage, financial restatement, and bankruptcy probability towards audit report lag from the company listed in LQ-45 index in Indonesia Stock Exchange. LQ-45 index chosen as the population since the companies listed in that index have high market capitalization and the stock is actively traded. This research focused on high-profile companies, the leader on its industry. Data used are secondary data from 102 financial statements from 34 companies that listed 3 consecutive years in LQ-45 index in IDX since 2009-2011. Multiple regression model is conducted to prove the hypothesis. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , STEFANI DIAN WERDININGSIH and , Gunawan Wibisono, SE., M.Acc. (2013) AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61702 |
| spellingShingle | ETD , STEFANI DIAN WERDININGSIH , Gunawan Wibisono, SE., M.Acc. AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011 |
| title | AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN
INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN
INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011 |
| title_full | AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN
INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN
INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011 |
| title_fullStr | AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN
INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN
INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011 |
| title_full_unstemmed | AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN
INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN
INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011 |
| title_short | AN APPRAISAL OF THE DETERMINANTS OF AUDIT REPORT TIMELINESS IN
INDONESIA: EVIDENCE FROM COMPANIES LISTED IN LQ-45 INDEX IN
INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2009 � 2011 |
| title_sort | appraisal of the determinants of audit report timeliness in indonesia evidence from companies listed in lq 45 index in indonesia stock exchange for the period of 2009 a�� 2011 |
| topic | ETD |
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