PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT

PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT

ABSTRACT Timeliness of financial statements publication or referred to audit delay is the length  of the completion time of the audit as measured from the date of the closing fiscal year until the date of the issuance of audit reports. This research aimed to investigate the effect of auditor charact...

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Main Author: . Rustiarini
Format: Article
Language:English
Published: Universitas Udayana 2013-07-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/10866
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spelling doaj-52343953791349b1aa5db965ed8309a12020-11-25T00:37:06ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182013-07-0110866PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT. RustiariniABSTRACT Timeliness of financial statements publication or referred to audit delay is the length  of the completion time of the audit as measured from the date of the closing fiscal year until the date of the issuance of audit reports. This research aimed to investigate the effect of auditor characteristics (age, education level, experience) and type of client business on the length of audit completion. Sample of this research were auditor in public accountant offices in Bali on 2012. Data was collected by questionnaire and was analyzed with multiple regression analysis. The results of this research showed that independent variable variation can be explained by audit delay about 53,2 percent. F-test showed that the model of regression can be used for estimating audit delay. Examination of hypothesis indicated that age, education level, and type of client business did not have significant effect on audit delay, but experience had significant effect on audit delay. Keywords: auditor characteristics, timeliness, type of client businesshttps://ojs.unud.ac.id/index.php/jiab/article/view/10866
collection DOAJ
language English
format Article
sources DOAJ
author . Rustiarini
spellingShingle . Rustiarini
PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT
Jurnal Ilmiah Akuntansi dan Bisnis
author_facet . Rustiarini
author_sort . Rustiarini
title PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT
title_short PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT
title_full PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT
title_fullStr PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT
title_full_unstemmed PENGARUH KARAKTERISTIK AUDITOR DAN JENIS USAHA KLIEN PADA RENTANG WAKTU PENYELESAIAN AUDIT
title_sort pengaruh karakteristik auditor dan jenis usaha klien pada rentang waktu penyelesaian audit
publisher Universitas Udayana
series Jurnal Ilmiah Akuntansi dan Bisnis
issn 2302-514X
2303-1018
publishDate 2013-07-01
description ABSTRACT Timeliness of financial statements publication or referred to audit delay is the length  of the completion time of the audit as measured from the date of the closing fiscal year until the date of the issuance of audit reports. This research aimed to investigate the effect of auditor characteristics (age, education level, experience) and type of client business on the length of audit completion. Sample of this research were auditor in public accountant offices in Bali on 2012. Data was collected by questionnaire and was analyzed with multiple regression analysis. The results of this research showed that independent variable variation can be explained by audit delay about 53,2 percent. F-test showed that the model of regression can be used for estimating audit delay. Examination of hypothesis indicated that age, education level, and type of client business did not have significant effect on audit delay, but experience had significant effect on audit delay. Keywords: auditor characteristics, timeliness, type of client business
url https://ojs.unud.ac.id/index.php/jiab/article/view/10866
work_keys_str_mv AT rustiarini pengaruhkarakteristikauditordanjenisusahaklienpadarentangwaktupenyelesaianaudit
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