Pengaruh Ukuran Pemerintah, Opini Audit dan Terpilihnya Kembali Kepala Daerah Sebelumnya (Petahana) terhadap Audit Delay pada Pemerintah Provinsi di Indonesia: Studi Empiris pada Pemerintah Provinsi di Indonesia Periode 2014-2018

Vanesha, Abriany and Syofwan, Efrizal (2020) Pengaruh Ukuran Pemerintah, Opini Audit dan Terpilihnya Kembali Kepala Daerah Sebelumnya (Petahana) terhadap Audit Delay pada Pemerintah Provinsi di Indonesia: Studi Empiris pada Pemerintah Provinsi di Indonesia Periode 2014-2018. Jurnal Eksplorasi Akuntansi, 2 (4). pp. 3389-3404. ISSN 2656-3649

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Abstract

Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. This study aims to examine the effects of goverments size, audit opinion, incumbent on audit delay in indonesia. This study used 165 financial reports from 33 provincial goverment in indonesia from 2014-2018. Researc data was obtained from the financial audit agency and directorate general of financial balance. The dependent variable of this researc is audit delay. While the independent variables include the size of goverment, audit opinion dan incumbent. Multiple regresion analysis was used to tes the hypothesis. The test results show that audit opinion has a significant effect on audit delay. But size of goverment and incumbent does not have a significant effect on audit delay

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > Akuntansi - S1
Depositing User: Mrs. Wiwi Sartika
Date Deposited: 23 Jun 2022 06:37
Last Modified: 23 Jun 2022 15:52
URI: http://repository.unp.ac.id/id/eprint/38360

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