| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Nurahmayani, Ina Amalia |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Oktaroza, Magnaz Lestira |
|
| dc.date |
2017-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:05:16Z |
|
| dc.date.available |
2019-09-12T07:05:16Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8569 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24940 |
|
| dc.description |
This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, probability of bankruptcy to audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This study uses sample data of LQ 45 index companies listed in Indonesia Stock Exchange (BEI) during the period 2013-2015. Sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 14 LQ 45 index companies that meet the required sample criteria with observation period for 3 years, so that 42 observations are obtained. The results of this study indicate that the implementation of IFRS effect on audit delay, Industrial Type affect audit delay, Probability Bankruptcy does not affect audit delay. The researcher suggests for further research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that may affect audit delay. |
|
| dc.description |
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh penerapan IFRS, jenis industri, probabilitas kebangkrutan terhadap audit delay. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan metode kuantitatif dengan menggunakan analisis regresi berganda. Penelitian ini menggunakan sampel data perusahaan indeks LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2015. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Setelah dilakukan seleksi berdasarkan metode purposive sampling, terdapat 14 perusaha indeks LQ 45 yang memenuhi kriteria-kriteria sampel yang dibutuhkan dengan periode pengamatan selama 3 tahun, sehingga diperoleh 42 observasi. Hasil penelitian ini menunjukan bahwa Penerapan IFRS berpengaruh terhadap audit delay, Jenis Industri berpengaruh terhadap audit delay, Probabilitas Kebangkrutan tidak berpengaruh terhadap audit delay. Peneliti menyarankan untuk penelitian selanjutnya untuk menggunakan perusahaan sektor lain untuk penelitian, menggunakan metode penentuan sampel selain purvosive sampling, mengganti variabel independen lain yang mungkin mempengaruhi audit delay. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8569/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/8569/1463 |
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| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 223-229 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 223-229 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Accounting |
|
| dc.subject |
IFRS Application, Industrial Type, Probability of Bankruptcy and audit delay |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Penerapan IFRS, Jenis Industri, Probabilitas Kebangkrutan dan Audit Delay. |
|
| dc.title |
Influence of IFRS Application, Industrial Type and Probability of Bankruptcy to Audit Delay |
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| dc.title |
Pengaruh Penerapan IFRS, Jenis Industri dan Probabilitas Kebangkrutan terhadap Audit Delay (pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
Quantitative |
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| dc.type |
Kuantitatif |
|