skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

The Characteristics of Auditee and Audit Report Lag

Jurnal riset akuntansi terpadu, 2021-03, Vol.14 (1) [Peer Reviewed Journal]

ISSN: 1979-682X ;EISSN: 2528-7443 ;DOI: 10.35448/jrat.v14i1.10385

Full text available

Citations Cited by
  • Title:
    The Characteristics of Auditee and Audit Report Lag
  • Author: Iksan, Dodik Juliardi ; Cahyono, Yoyok ; Suryani, Popong
  • Subjects: roe, company size, der, paf’s reputation, audit report lag
  • Is Part Of: Jurnal riset akuntansi terpadu, 2021-03, Vol.14 (1)
  • Description:     The purposes of this study was to examine the effect of auditee characteristics as reflected by ROE, company size, DER and PAF’s (Public Accounting Firm) reputation on Audit Report Lag. Companies engaged in Real Estate and Property listed on the Indonesia Stock Exchange for the period 2011-2014 are used in this study. This sector was chosen because many investors are interested in investing in the real estate and property sector. The purposive sampling method was chosen as the basis for determining the sample so that a sample of 39 companies was obtained. The type of data in this study is quantitative data derived from secondary data in the form of financial reports and auditor reports which can be obtained from the page www.idx.co.id or the Indonesia Capital Market Directory (ICMD). SPSS 21 software was used to analyze research data. The results showed that ROE and company size had a significant negative effect on Audit Report Lag. DER has no effect on Audit Report Lag, while PAF's reputation has a positive effect on Audit Report Lag   
  • Publisher: Faculty of Economics and Business
  • Language: English
  • Identifier: ISSN: 1979-682X
    EISSN: 2528-7443
    DOI: 10.35448/jrat.v14i1.10385
  • Source: DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait