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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)

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Penilaian

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Audit report delay is one important factor that affects decision making process. Longer audit report delay will make the decision made by financial reports users more ineffective. This research aims to investigate the effects and correlation of IFRS implementation, company size, profitability, leverage, and public accountant firm size on audit report delay for manufactures companies. This research population is manufacture companies listed in IDX during 2010 until 2016. The samples of this research are selected by using purposive sampling technique. This research applies descriptive and multiple linear regression analysis. The limitations of this study are the time period which covered only 7 years and limited on manufacture companies.
Keywords : IFRS Implementation, Profitability, Leverage, Audit Report Delay

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Series Title

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Publisher

Inderalaya : Fak. Ekonomi., 2018

Collation

Xv, 94 Hlm. : Ilus + CD

Language

English

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Classification

NONE

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Edition

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Subject(s)

Profitability
IFRS Implementation
Audit Report Delay

Specific Detail Info

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Statement of Responsibility

Derry Pratama

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