Electronic Resource

The Effect of Bankruptcy, Fraud, and Financial Stability on Audit Delay of Indonesian Islamic Banks Listed in Financial Services Authority From 2016-2019

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The gap of time between the financial report date and audited financial
report date shows the time of audit done by the independent auditor, is known as
audit delay. The longer the audit delay is finished, the more significant it will
affect the decision making because it is one of the most factor that has large
contribution in the movement of IHSG. The aim of this study is to find out
whether there is a relationship between Islamic banks reporting delay to the
financial determinants of bankruptcy, fraud, and financial stability. The data used
are secondary data from annual financial reports of Islamic banks in Indonesia
submitted in official website of FSA or their own website, and processed with
multiple linear regression using STATA application. Forty-eight samples used in
this research. The result shows that the audit delay of Islamic banks in Indonesia
is not affected by either bankruptcy or fraud. Meanwhile, the audit delay of
Islamic banks in Indonesia is proven to be quite affected by financial stability

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Availability

Detail Information

Series Title

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Call Number

REF 657.45 RIZ t

Publisher

Bogor : STEI TAZKIA., 2021

Collation

AS

Language

English

ISBN/ISSN

NIM.17103031

Classification

657.45

Content Type

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Media Type

-

Carrier Type

-

Edition

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Subject(s)

fraud
Islamic Banks
audit delay
Bankcruptcy
Financial Stability

Specific Detail Info

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Statement of Responsibility

Luqman Aulia Rizky

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