Chandra, Budi and Jurnali, Teddy (2012) Analisis Pengaruh Determinan dari Keterlambatan Audit pada Perusahaan yang Terdaftar di Kuala Lumpur Stock Exchange. Journal of Accounting & Management Research, 7 (1). pp. 22-23. ISSN 1907-6487
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Abstract
The purpose of this study is to analyze the effect of industry classification, firm size, number of subsidiaries, audit complexity, leverage, ROE, director’s shareholding, auditor firm size, busyness, opinion of auditor and exchange of auditor firm towards audit delay. This research object is consisting of companies listed in the Kuala Lumpur Stock Exchange (KLSE). Sample used in the this research were selected using purposive sampling method. This research use 359 companies data or 1,795 observation data for the year 2006 until year 2010. This research result indicates that firm size, number of subsidiaries, audit complexity, ROE, director’s shareholding, auditor firm size, busyness, opinion of auditor and changes of auditor firm have a significant effect on audit delay. The result also indicates that industry classification and leverage have no signification effect on audit delay.
| Item Type: | Article |
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| Uncontrolled Keywords: | Audit Delay, Corporate Governance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | School of Economic and Business > Accounting |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 02 Apr 2018 03:46 |
| Last Modified: | 02 Apr 2018 03:46 |
| URI: | http://repository.uib.ac.id/id/eprint/852 |
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