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.
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Text (FAKTOR FAKTOR YANG MEMPENGARUHI ABNORMAL AUDIT DELAYS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2015-2019)
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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.
Item Type: | Thesis (Masters) |
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Additional Information: | DR. DARMAWAN, S.Pd., M. AB |
Uncontrolled Keywords: | abnormal audit delays, earnings quality, late earnings reporting, company complexity, audit committee |
Subjects: | Ekonomi Syariah |
Divisions: | Fakultas Ekonomi dan Bisnis Islam > Ekonomi Syariah (S2) |
Depositing User: | Drs. Mochammad Tantowi, M.Si. |
Date Deposited: | 29 Aug 2021 23:33 |
Last Modified: | 29 Aug 2021 23:33 |
URI: | http://digilib.uin-suka.ac.id/id/eprint/43572 |
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