PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
This research aims to empirically examine the impact of IFRS convergence to professional fee and audit delay in manufacturing compannies that listed in Indonesia Stock Exchange for period 2006-2012. Based on the literatur review this study hypotisized that convergence of IFRS have positive effect on...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/120804/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60842 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This research aims to empirically examine the impact of IFRS
convergence to professional fee and audit delay in manufacturing compannies
that listed in Indonesia Stock Exchange for period 2006-2012. Based on the
literatur review this study hypotisized that convergence of IFRS have positive
effect on professional fee and audit delay. Different from the previous research,
this research use timelines of financial statement reporting as dummy variable
proxies for audit delay. Using multiple regression and logistic regression
analysis, the empirical result show that convergeny of IFRS have positively and
siginificantly associated with professional fee and audit delay. This research was
able to prove that the complexity of PSAK-based IFRS implementation increasing
audit fee to compensate for the increased audit effort and required more hours in
performing audit engagement. |
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