PENGARUH OPINI AUDIT, AUDIT TENURE, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN

  • Made Dania Kristiantini Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Ketut Sujana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

In order to provide benefits to its users, the financial statements must fulfill the qualitative characteristics. One of the qualitative characteristics is timeliness. This study has purpose to prove the effect of audit opinion, audit tenure, independent commissioners, and managerial ownership on the timeliness of financial reports publication of banking companies listed on the Indonesia Stock Exchange. This study use purposive sampling as its sampling technique. Data analysis technique used is logistic regression with significance 5%. The test results indicate that the audit opinion, audit tenure, independent commissioners, and managerial ownership positively affects the timeliness of financial statement publication banking companies listed in Indonesia Stock Exchange period 2013-2015.

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Published
2017-07-14
How to Cite
KRISTIANTINI, Made Dania; SUJANA, I Ketut. PENGARUH OPINI AUDIT, AUDIT TENURE, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN. E-Jurnal Akuntansi, [S.l.], v. 20, n. 1, p. 729-757, july 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/28367>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

timeliness, audit opinion, audit tenure, independent commisioners, managerial ownership

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