APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING

APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING

The objective of this study is to examine the effect of audit opinion and change in audit opinion on reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used as control variables. This study proposes hypotheses that the audit opinion whi...

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Bibliographic Details
Main Authors:	Dwi Ratmono, Dias Nurmalasari
Format:	Article
Language:	English
Published:	Universitas Islam Sultan Agung Semarang 2015-01-01
Series:	Jurnal Akuntansi Indonesia
Subjects:	reporting delay audit opinion change in audit opinion investors
Online Access:	http://jurnal.unissula.ac.id/index.php/jai/article/view/873

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