PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA

International Journal of Management & Information Systems (IJMIS)

View Publication Info
 
 
Field Value
 
Title PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA
 
Creator Aprila, Nila
Fachruzzaman, Fachruzzaman
Pratiwi, Desi Siska
 
Subject


 
Description The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements BPK. Method of data analysis using multiple linear regression. The audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. And auditor’s accounting educational background has not effect on audit delay.Keywords : audit delay, audit opinion, auditor quality
 
Publisher Jurusan Akuntansi UNIB - Rini Indriani
 
Contributor
 
Date 2019-06-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7586
10.33369/j.akuntansi.7.3.75-86
 
Source Jurnal Akuntansi; Vol 7, No 3 (2017); 75-86
2303-0364
2303-0356
 
Language eng
 
Relation https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7586/3789
 
Coverage


 
Rights Copyright (c) 2019 Nila Aprila, Fachruzzaman Fachruzzaman, Desi Siska Pratiwi
https://creativecommons.org/licenses/by-nc-sa/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library