Electronic Resource

Pengaruh Listing/Nonlisting, jumlah anak perusahaan dan Debt to Equity Ratio terhadap Audit Delay pada BUMN di Indonesia

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The purpose financial statements is to provide information regarding the
financial position, performance and changes in financial position of an enterprise
that benefits a large number of users in making economic decisions. In order to
provide useful information, the information must be relevant. Audit delay is the
length of time between the completion of the audit of the accounting period is
closed.
This study analyzes the factors that affect audit delay. Listing non listings
company, number of subsidiaries and debt to equity ratio. This study population is
a state-owned company listing and non-listing in 2010. The method used in this
research is the multiple regression method with a total sample of 30 companies.
The results showed that listing status of the company signifikant negative effect on
audit delay. Subsidiary variables have a positive and insignificant impact on audit
delay, and debt to equity ratio have a insignificant negative effect on audit delay

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Availability

Detail Information

Series Title

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Call Number

Ref. 657.3 Hus p

Publisher

Bogor : IAI Tazkia., 2012

Collation

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Language

English

ISBN/ISSN

NIM0812123

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
debt to equity ratio
listings non listings
subsidiaries

Specific Detail Info

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Statement of Responsibility

MARTIANI HUSNA

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