Pengaruh Penugasan Berulang, Kecakapan Profesional Auditor dan Ukuran Pemerintah Terhadap Audit Delay Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Kota dan Kabupaten di Jawa Tengah)

Dian Praditya, Alvian and , Erma Setiawati, Dr., Akt., M.M (2019) Pengaruh Penugasan Berulang, Kecakapan Profesional Auditor dan Ukuran Pemerintah Terhadap Audit Delay Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Kota dan Kabupaten di Jawa Tengah). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Overdue financial statements reporting may cause loses in its capacity to influence decisions. Audit delay is one of the factors that affects the timeliness of financial statements. This study examines the effects of auditor characteristics on local goverment’s audit delay in Center Java. This study uses 54 local governments as a selected sample with purposive sampling method. The research data is secondary data obtained from the Audit Board of the Republic of Indonesia (BPK-SEMARANG). Thedata analysis was using multiple linear regressions analysis.The analysis showed that auditor's professional proficiency, and auditor tenure does not affect the audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit delay, auditor characteristics, professional proficiency, auditor tenure, govermen
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALVIAN DIAN PRADITYA
Date Deposited: 20 Nov 2019 08:34
Last Modified: 20 Nov 2019 08:36
URI: http://eprints.ums.ac.id/id/eprint/79209

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