Electronic Resource

Faktor-faktor yang mempengaruhi audit delay pada bank syariah dan bank konvensional di Indonesia (2004-2010)

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Audit delay is one of the issues observed in the field of auditing the financial
statement. In this study, audit delay which is generally examined for listed
companies in Indonesia Stock Exchange, will be examined focusing on banking
industry.
The purpose of this study is to show the influencing factors of audit delay for both
Syariah banking and Conventional banking in Indonesia (2004 - 2010) using
regression with panel data. Descriptive statistics shows that the average of audit
delay on Syariah banking is relatively longer than the Conventional one (71 days
for Syariah and 56 days for Conventional). Panel model testing shows that both
model employ the fixed effect model. Therefore, all Syariah and Conventional
samples have different constanta for each bank.
Hypothesis testing shows that audit delay on Syariah banks will raised if the size of
the bank and the profitability ratio are lower. While audit delay for conventional
banks significantly related to the size of the bank only.
Therefore, this study recommends banks to maintain their profitability and
solvability ratio. In addition, the effective of bank’s internal control and internal
audit work will help the external audit work so the bank’s financial statement will
be reported earlier.

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Availability

Detail Information

Series Title

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Call Number

Ref. 657.3 AIS f

Publisher

Bogor : IAI Tazkia., 2011

Collation

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Language

English

ISBN/ISSN

NIM.0711.024

Classification

657.3

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

audit delay
Size
profitability ratio
solvability ratio
auditor reputation

Specific Detail Info

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Statement of Responsibility

Aurora Noor Aisa

Other version/related

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