Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Pada Pemerintah Daerah Di Indonesia

FACHRUROZI, Luthfi and HARYANTO , Haryanto (2014) Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Pada Pemerintah Daerah Di Indonesia. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this research is to examine the impact of experience, autonomy, financial capacity, location, entity size, performance accountability, audit remarks, and numbers of audit entity toward audit delay for local government in Indonesia. Sampling method that used is cluster random sampling and the result are 248 local government as sample. The data used are secondary data, namely the financial statements of local government that have been audited by Supreme Audit Board (BPK). To prove the hypothesis, performed regression testing the assumptions of classical test begins. Research model passed the test of the classical assumptions. Simultaneous testing concluded that all the independent variables affect the dependent variable at 25 percent. Partial testing results show that there are five of the eight factors that influence audit delay, that is experience, autonomy, financial capacity, location and audit remarks

Item Type:Thesis (Undergraduate)
Additional Information:audit delay, local government’s character, accountability, auditor
Uncontrolled Keywords:audit delay, local government’s character, accountability, auditor
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43811
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:03 Oct 2014 15:43
Last Modified:03 Oct 2014 15:43

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