Papers by Firman Dwi Laksono
The purpose of this research is to analyze the factors that affect audit delay and timeliness of ... more The purpose of this research is to analyze the factors that affect audit delay and timeliness of financial reports to the manufacturing consumer good sector companies listed on the Indonesia Stock Exchange The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and company age as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 95 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and a the relationship between the timeliness of audit delay. As the results of the research, there are five factors have significant effect on audit delay. They are: 1)...
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar Di BEI Tahun 2010 - 2012)
The purpose of this research is to analyze the factors that affect audit delay and timeliness of ... more The purpose of this research is to analyze the factors that affect audit delay and timeliness of financial reports to the manufacturing consumer good sector companies listed on the Indonesia Stock Exchange The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and company age as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 95 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and a the relationship between the timeliness of audit delay. As the results of the research, there are five factors have significant effect on audit delay. They are: 1)...
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Dan Ketepatan Waktu Publikasi Laporan Keuangan
Diponegoro Journal of Accounting, 2014
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Dan Ketepatan Waktu Publikasi Laporan Keuangan
The purpose of this research is to analyze the factors that affect audit delay and timeliness of ... more The purpose of this research is to analyze the factors that affect audit delay and timeliness of financial reports to the manufacturing consumer good sector companies listed on the Indonesia Stock Exchange The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and company age as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 95 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and a the relationship between the timeliness of audit delay. As the results of the research, there are five factors have significant effect on audit delay. They are:...
Uploads
Papers by Firman Dwi Laksono