| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Krishna G, Novianti Putri |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2017-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:04:38Z |
|
| dc.date.available |
2019-09-12T07:04:38Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8603 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24436 |
|
| dc.description |
The exactness of financial report delivery is essential for those who utilize the report to make decisions. The timeliness of financial report delivery is arranged in Bapepam-LK regulations number X.K.6. This research aims to recognize the effects of audit opinion and audit report lag on the exactness of financial report delivery with tenure audit as the moderating variable.The object of this research are mining companies listed in Indonesian Stock Exchange (Bursa Efek Indonesia)in 2013-2015. This research applies purposive sampling as the technique for sampling. Based on that technique, 32 companies are selected and with three years span 96 observations are collected. Moreover, this research utilizes logistic regression and moderated regression analysis as the analytical tools. According to the result of the research, audit opinion and audit report lag significantly affect the timeliness of financial report delivery and tenure audit had effect in strengthening the relationship of audit opinion and audit report lag against the timeliness of financial report. |
|
| dc.description |
Ketepatan penyampaian laporan keuangan sangatlah penting bagi pemakai laporan keuangan dalam pengambilan keputusan. Ketepatan waktu penyampaian laporan keuangan telah diatur dalam peraturan Bapepam-LK nomor X.K.6. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh opini audit dan audit report lag terhadap ketepatan penyampaian laporan keuangan dengan tenure audit sebagai variabel moderating.Objek penelitian dalam penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesa tahun 2013-2015. Dengan teknik pengambilan sampel purpossive sampling. Berdasarkan teknik tersebut diperoleh 32 perusahaan dengan rentan waktu 3 tahun sehingga diperoleh 96 observasi. Alat analisis yang digunakan dalam penelitian adalah analisis logistic regression dan moderated regression analysis. Berdasarkan hasil penelitian, opini audit dan audit report lag berpengaruh signifikan terhadap ketepatan penyampaian laporan keuangan dan tenure audit dapat memperkuat pengaruh opini audit dan audit report lag terhadap ketepatan penyampaian laporan keungan. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8603/pdf |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 312-318 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 312-318 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Accounting |
|
| dc.subject |
Audit Opinion, Audit Report Lag, Tenure Audit, The Timeliness of financial report |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Opini Audit, Audit Report Lag, Tenure Audit, Ketepatan Waktu Penyampaian Laporan Keuangan |
|
| dc.title |
Audit Opinion and Audit Report Lag on Timeliness of Financial Report with Tenure Audit as Moderation Variable |
|
| dc.title |
Pengaruh Opini Audit dan Audit Report Lag terhadap Ketepatan Waktu Penyampaian Laporan Keuangan dengan Tenure Audit Sebagai Variabel Moderasi (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Quantitative |
|
| dc.type |
|
|