FAKTOR FAKTOR YANG MEMPENGARUHI ABNORMAL AUDIT DELAYS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2019

RISKA PERMATALIA, NIM: 19208010033 (2021) FAKTOR FAKTOR YANG MEMPENGARUHI ABNORMAL AUDIT DELAYS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2019. Masters thesis, FAKULTAS EKONOMI DAN BISNIS.

Preview	Text (FAKTOR FAKTOR YANG MEMPENGARUHI ABNORMAL AUDIT DELAYS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2019) 19208010033_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (3MB) | Preview
	Text (FAKTOR FAKTOR YANG MEMPENGARUHI ABNORMAL AUDIT DELAYS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2019) 19208010033_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (3MB)

Abstract

The obligation to submit financial reports must be submitted no later than the end of the third month after the date of financial reporting, but in Indonesia there are still companies that receive warnings of sanctions. This study aims to examine the factors that affect abnormal audit delays in companies listed on the Jakarta Islamic Index (JII). There were 17 registered companies from 2015-2019 and produced 85 observations of purposive sampling data with panel data regression using the fixed effect model of the GLS cross-section weights. This study shows that earnings quality, earnings reporting delays, and audit committee expertise have a positive effect and firm complexity has a negative effect on abnormal audit delays, while audit committee members and meetings have no effect on abnormal audit delays.

Share this knowledge with your friends :

Actions (login required)

View Item