Dampak Konvergensi IFRS, Karakteristik Perusahaan, dan Kualitas Auditor Terhadap Audit Delay

• Main Authors: Dwi Ratmono, Puspa Avinda Dwi Septiana
• Format: Article
• Language: English
• Published: Universitas Muhammadiyah Yogyakarta 2016-03-01
• Series: Journal of Accounting and Investment
• Subjects: audit ddelay; ifrs implementation; company’s characteristics; auditor’s quality
• Online Access: https://journal.umy.ac.id/index.php/ai/article/view/1350

<p><em>The objective of this study is to examine the influence of IFRS implementation on the </em><em>audit delay</em><em>. To focus on the impact of audit delay, this study controls the effect of company’s characteristics.  Characteristics of the company used in this study are the company s</em><em>ize</em><em>, the leverage, and the loss announcement. The population used in this study is all of the</em><em> manufacturing</em><em> company listed in Indonesia Stock Exchange for 2010 until 2013 period. The study uses the purposive sampling for the sampling method. The criteria of the sample which is used</em><em> is</em><em> company must have published audited financial report for four years successively and used Rupiah, so that  the number of the sample in this study is </em><em>416 </em><em>observations. There are </em><em>two</em><em> variables that do not affect the audit delay, those IFRS implementation</em><em>, and loss announcement.</em><em>.The results shows that the </em><em>company size, leverage</em><em> and the </em><em>auditor’s quality </em><em>significantly affect </em><em>a</em><em>udit delay. </em></p>