THE EFFECTS OF IFRS IMPLEMENTATION, COMPANY SIZE, PROFITABILITY, LEVERAGE, AND PUBLIC ACCOUNTANT FIRM SIZE ON AUDIT REPORT DELAY IN INDONESIA (An Empirical Study on Manufacture Companies Listed in IDX)

PRATAMA, DERRY and Fuadah, Luk Luk and Ubaidillah, Ubaidillah (2018) THE EFFECTS OF IFRS IMPLEMENTATION, COMPANY SIZE, PROFITABILITY, LEVERAGE, AND PUBLIC ACCOUNTANT FIRM SIZE ON AUDIT REPORT DELAY IN INDONESIA (An Empirical Study on Manufacture Companies Listed in IDX). Undergraduate thesis, Sriwijaya University.

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Abstract

Audit report delay 1s one important factor thnt nfTects dcc1s1on mnking process. Longer audit report delay will make the decision made by financinl reports users more ineffective. This research aims to investigate the effects and correlation of JFRS implementation, company size, profitability, leverage, and public nccountnnt finn size on audit report delay for manufactures companies. This research populallon 1s manufacture companies listed in IDX during 2010 until 2016. The samples of this rcsenrch are selected by using purposive sampling technique. This research applies descriptive and multiple linear regression analysis. The limitations of this study arc the time period which covered only 7 years and limited on manufacture companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	JFRS Implemeutatio11, Profitability, Leverage, Audit Report Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	17 Sep 2019 02:52
Last Modified:	17 Sep 2019 02:52
URI:	http://repository.unsri.ac.id/id/eprint/7824

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