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|Title: ||Audit Delay Pada Industri Real Estate Dan Properti Yang Terdafrar Di Bursa Efek Jakarta Dan Faktor Yang Mempengaruhi|
|Authors: ||Ratnawaty, Ratnawaty|
|Issue Date: ||23-Aug-2005|
|Publisher: ||Universitas Gunadarma|
|Series/Report no.: ||Proceeding PESAT 2005;1|
|Abstract: ||Financial report as an information will be useful for decision making if it's relevant and reliable.
The relevance of information envelops: predictive value. feedback value. and timeliness. Timeliness
financial reporting is very necessary because it provides information needed at the right time in
decision making process. Badan Pengawas Pasar Modal (BAPEPAM) requires that financial
reports of public companies must be reviewed by independent auditor. Timeliness is theoretically
affected by a number offactors. These include Total Assets (AKTlVA), Total Assets Turnover ratio
(I'A1), Debt to Equity Ratio (DER). Effort Gain or Loss (PROFI1). Categories of Auditor Firms
(KAP). and Audit Opinion (OPIN/). This research is aimed analyzing the magnitude of those factors
in influencing the audit delay. The objects of this research are 33 companies in real estate and
property industries which are registered at the Jalrorta Stock Exchange (BEl) in 2000-2002.
Secondary data in the form of financial statements (i.e. balance sheets and statement of incomes)
. are used and obtained directly from BEl. Multiple regression analysis is performed in determining
the effect of the above-mentioned independent variables on dependent variable. Findings ofthi study
are as follows: (i) for the year 2000 and 2002 audit delay is not significantly affected by AKTlVA.
TAT, DER. PROFIT, KAP. and OPINI; (ii) for the year 2000 those independent variable
significantly affect audit delay; and (iii) partially. however. only TAT and KAP which affect audit
|Appears in Collections:||Published Article Ekonomi|
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