PENGARUH KONVERGENSI IFRS TERHADAP PROFESSIONAL FEE DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

• Main Authors: , Kurnia Rina Ariani, , Dr. Eko Suwardi, M.Sc, CMA.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• 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
• Institution: Universitas Gadjah Mada

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.