文章基本信息

标题：Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia
其他标题：Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia
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作者：Apriayanti Apriayanti ; Setyarini Santosa
期刊名称：Jurnal Akuntansi dan Keuangan
印刷版ISSN：1411-0288
出版年度：2014
卷号：16
期号：2
页码：74-87
DOI：10.9744/jak.16.2.74-87
语种：English
出版社：Universitas Kristen Petra
摘要：Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay. This research uses 611 companies listed in Malaysian Stock Exchange from the period of 2006 until 2011 as sample. The independent variables used are size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, company financial year end, and audit opinion. The method of analysis in this research is multiple linear regressions. The results of this study shows that size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, and audit opinion have significant influence on audit delay while financial year end does not have significant influence on audit delay.
关键词：Audit delay; company attributes; audit factors.