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DC Field | Value | Language |
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dc.contributor.author | Suryanto, Tulus | - |
dc.date.accessioned | 2018-04-04T10:20:51Z | - |
dc.date.available | 2018-04-04T10:20:51Z | - |
dc.date.issued | 2016 | - |
dc.identifier.citation | Suryanto, T. (2016). Audit delay and its implication for fraudulent financial reporting : a study of companies listed in the Indonesian stock exchange. European Research Studies Journal, 19(1), 18-31. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/28717 | - |
dc.description.abstract | This research examines the impact of company size, profit or loss, and information system toward audit delay in companies listed in the Indonesia Stock Exchange. Additionally, it also scrutinizes the implications of audit delay to fraudulent financial reporting. The population of the study includes the LQ 45 companies registered in the Indonesian Stock Exchange in the period of 2010-2014. Purposive sampling technique was employed in the study, involving the total sample of 90 companies. The data analysis used Amos software. The results of the study indicate that the information system, company size, and operation loss and profit have significant influence towards audit delay. Furthermore, it is revealed that audit delay have significant influence towards fraudulent financial reporting system. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Piraeus. International Strategic Management Association | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Stock exchanges -- Indonesia | en_GB |
dc.subject | Financial statements | en_GB |
dc.subject | Accounting fraud -- Indonesia | en_GB |
dc.subject | Accounting -- Corrupt practices | en_GB |
dc.subject | Auditing -- Indonesia | en_GB |
dc.title | Audit delay and its implication for fraudulent financial reporting : a study of companies listed in the Indonesian stock exchange | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | European Research Studies Journal | en_GB |
Appears in Collections: | European Research Studies Journal, Volume 19, Issue 1 |
Files in This Item:
File | Description | Size | Format | |
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ERSJ,_19(1)_-_A2.pdf | 253.77 kB | Adobe PDF | View/Open |
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