THE INFLUENCES OF COMPANY SIZE, AUDIT COMMITTE, INPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND PUBLIC OWNERSHIP TO AUDIT DELAY IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE

APRI YANTI, YOLANDA (2018) THE INFLUENCES OF COMPANY SIZE, AUDIT COMMITTE, INPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND PUBLIC OWNERSHIP TO AUDIT DELAY IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE. Skripsi thesis, IIB DARMAJAYA.

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Abstract

ABSTRACT The purpose of this study is to examine the influences of company size, audit committe, implementation of international financial reporting standards and public ownership to audit delay. This study uses secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX). ANOVA and T-Test shows that company size, audit committe and public ownership has not influence on audit delay. While the implementation of international financial reporting standards influences audit delay, the more the implementation of international financial reporting standards indicates less probability for audit delay. Keywords: Audit Delay, Company Size, Audit Committe, Implementation of International Reporting Standards, Public ownership

Item Type: Thesis (Skripsi)
Subjects: 600 Teknologi - Ilmu terapan > 650 Manajemen
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: mardi mardi mardi
Date Deposited: 04 Dec 2019 03:39
Last Modified: 04 Dec 2019 03:39
URI: http://repo.darmajaya.ac.id/id/eprint/942

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