PENGARUH OPINI AUDITOR DAN REPUTASI KANTOR AKUNTAN PUBLIK
TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Erick , Sutanto
Subject
HG4551 Stock exchange
Datestamp
2013-11-08 03:52:00
Abstract :
Financial reporting is a source of information that can be used for making business decisions. Financial statements is one of them. The sooner delivered the financial statements, the information contained in it more useful, and users of financial statements to make decisions better, both in terms of quality and time. This the company will indirectly benefit the better as a result of the decision taken. But keep in mind even further, the factors that caused the delay. These factors are not limited to financial factors, but also non-financial factors. The research variables are the auditor's opinion, the reputation of public accounting firms, and the timeliness of financial reporting. The sample was banking companies listed on the Indonesia Stock Exchange as many as 24 companies with the observation period of 2009 until 2012. Using Non-Random Sampling with purposives sampling method. The analytical method used is logistic regression. The research hypothesis is not verified, it can be seen from the test results of the regression coefficients (Table 4.7) shows that the auditor's opinion variable (X1) and the reputation of public accounting firms (X2) partially not affect the timeliness of financial reporting (Y). Keywords: Auditor Opinion, Reputation Public Accounting Firm, Timeliness.
Financial reporting is a source of information that can be used for making business decisions. Financial statements is one of them. The sooner delivered the financial statements, the information contained in it more useful, and users of financial statements to make decisions better, both in terms of quality and time. This the company will indirectly benefit the better as a result of the decision taken. But keep in mind even further, the factors that caused the delay. These factors are not limited to financial factors, but also non-financial factors. The research variables are the auditor's opinion, the reputation of public accounting firms, and the timeliness of financial reporting. The sample was banking companies listed on the Indonesia Stock Exchange as many as 24 companies with the observation period of 2009 until 2012. Using Non-Random Sampling with purposives sampling method. The analytical method used is logistic regression. The research hypothesis is not verified, it can be seen from the test results of the regression coefficients (Table 4.7) shows that the auditor's opinion variable (X1) and the reputation of public accounting firms (X2) partially not affect the timeliness of financial reporting (Y). Keywords: Auditor Opinion, Reputation Public Accounting Firm, Timeliness.
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