Putri, Alfa Rindiani (2019) Determinan Penentu Ketepatwaktuan Publikasi Laporan Keuangan Dengan Audit Delay Sebagai Pemediasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini berfokus pada pengujian pengaruh pergantian auditor dan kesulitan keuangan terhadap ketepatwaktuan publikasi laporan keuangan, dengan proses audit sebagai variabel pemediasi. Populasi penelitian ini adalah seluruh emiten di Bursa Efek Indonesia (BEI) tahun 2016 sampai 2018, melalui metode purposive sampling diperoleh sampel penelitian ini sebanyak 386 perusahaan. Pengumpulan data dilakukan melalui website www.idx.co.id. Hasil dari penelitian ini adalah pergantian auditor tidak berpengaruh pada ketepatwaktuan publikasi laporan keuangan. Kesulitan keuangan berpengaruh pada ketepatwaktuan publikasi laporan keuangan. Pergantian auditor berpengaruh pada proses audit. Kesulitan keuangan memengaruhi proses audit. Proses audit memengaruhi ketepatwaktuan publikasi laporan keuangan. Pergantian auditor tidak memengaruhi keterlambatan publikasi laporan keuangan melalui proses audit. Kesulitan keuangan memengaruhi ketepatwaktuan publikasi laporan keuangan melalui proses audit.
English Abstract
This study aims testing the effect of the auditor switch and financial distress on the publication of financial statements timeliness, with the audit process as a mediating variable. The population of this study is all emiten on the Indonesia Stock Exchange (IDX) in the period 2016 to 2018, by using purposive sampling there are 386 companies as the sample. Data collection is done through the website www.idx.co.id. The results of this study are, auditor switch has no effect on the timeliness of financial report publication. Financial difficulties affect the publication of financial statements timeliness. Auditor switch affect the audit process. Financial difficulties affect the audit process. The audit process affects the publication of financial statements timeliness. Auditor switch does not affect the delay in the publication of financial statements through the audit process. Financial difficulties affect the publication of financial statements through the audit process.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.3/PUT/d/2019/041907655 |
| Uncontrolled Keywords: | FINANCIAL STATEMENTS, AUDIT DELAY, PUBLICATION OF FINANCIAL STATEMENT TIMETINESS |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements) |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 06 Jan 2020 07:43 |
| Last Modified: | 06 Jan 2020 07:43 |
| URI: | http://repository.ub.ac.id/id/eprint/177574 |
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