Penerapan IFRS Dan Pengaruhnya terhadap Keterlambatan Penyampaian Laporan Keuangan: Studi Empiris Perusahana Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010
Journal: Binus Business Review (Vol.3, No. 2)Publication Date: 2012-11-29
Authors : Gatot Soepriyanto; Stepvanny Margaretta;
Page : 993-1009
Keywords : audit delay; IFRS implementation; firm size;
Abstract
There are several factors that affect the company's delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm, audit opinion, and complexity. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Firm size theoretically means companies bigger scale required to submit financial reports on time. As for profitability, KAP size, and complexity of the audit opinion is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, profitability, size KAP, audit opinion, and complexity does not have a significant impact on the delay for submission of financial statements. Finaly, a factor that leads to significant effect of time delay submission of financial statements is the size of the company
Other Latest Articles
- Pengukuran Kualitas Layanan di Universitas Kristen Indonesia (UKI)
- Analisis Potensi Kebangkrutan PT. Berlian Laju Tanker, Tbk. dengan Menggunakan Altmans Z Score
- Analisis Perbedaan Tingkat Profitabilitas Sebelum dan Sesudah Pengungkapan CSR (Corporate Social Responsibility) Pada Perusahaan dalam Industri Pertambangan dan Farmasi yang Terdaftar di Bursa Efek Indonesia
- Model Analisis Prediksi Kebangkrutan Bank Swasta Nasional Periode 2002-2006
- Pengaruh Dividend Yield dan Earning Volatility terhadap Volativitas Harga Saham di Bursa Efek Jakarta
Last modified: 2015-11-17 15:38:28