Nadila, Indah (2021) Pengaruh Kualitas Audit, Fee Audit dan Busy Season Terhadap Ketepatan Waktu Pelaporan Keuangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the effect of audit quality, audit fees, and busy season on the timeliness of financial reporting. The population of this study is the routine financial reports published annually in the form of performance summaries by manufacturing companies that go public listed on the Indonesia Stock Exchange (IDX) in 2017 – 2020 as many as 111 companies. Purposive sampling was chosen in sampling in this study which has the aim of getting a representative sample in accordance with the criteria determined by the researcher. The data analysis technique used in this study is logistic regression analysis with the help of the SPSS 22 program. The results show that audit quality and busy season have no effect on the timeliness of submitting financial statements, while audit fees affect the timeliness of submitting financial statements.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | INDAH NADILA |
| Date Deposited: | 18 Mar 2022 02:40 |
| Last Modified: | 18 Mar 2022 02:40 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8647 |
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