Pengaruh Karakteristik Auditor Terhadap Audit Delay Laporan Keuangan Pemerintah Daerah di Provinsi Jawa Tengah

wisanggeni, bagasworo ardhi and , Drs. Suyatmin Waskito Adi, M.Si (2017) Pengaruh Karakteristik Auditor Terhadap Audit Delay Laporan Keuangan Pemerintah Daerah di Provinsi 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,karakteristik auditor, penugasan berulang dan kecakapan profesonal
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BAGASWORO ARDHI WISANGGENI
Date Deposited:	07 Feb 2017 06:45
Last Modified:	07 Feb 2017 06:45
URI:	http://eprints.ums.ac.id/id/eprint/49275

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