THE ANALYSIS OF FACTORS INFLUENCE OF THE INTERNAL AUDIT COMPANY OF DELAY AND VOLUME SALES SHARE (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANY IN INDONESIA STOCK EXCHANGE YEAR 2007-2010)

Jimmy Januar Iqnatius

Abstract



Financial statement would full its utility if accurate and
timely reported. The timeliness in nancial statement
reporting which has audited was very depends on the length
of audit process. Audit delay is the dierence between
the closing date of scal year and the date completed
of independent auditors report which indicated the time
of audit completion. The purpose of this research was
to analyze the eect of companys size, companys prot
or loss and debt to total asset ratio to audit delay and
sales volume of stock. Sample of this research was 30
company which are include in property and real estate
sector in Indonesia Stock Exchange in 2007-2010. The
analysis method in this research is path analysis. Result of
this research indicated that there is a negative signicant
eect from companys size to audit delay and signicant
eect from companys size to sales volume of stock. Also
there is signicant correlation between companys size and
companys prot or loss. Meanwhile there is not signicant
eect from companys prot or loss and debt to total asset
ratio to audit delay and sales volume of stock. Bibliography
(1991-2011) iv

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