DAFTAR PUSTAKA - repository.uib.ac.idrepository.uib.ac.id/588/9/S-1342134-Bibliography.pdf · Faktor-Faktor Yang Mempengaruhi Audit Delay di Indonesia (Studi Empiris Pada Perusahaan-Perusahaa

53 Universitas Internasional Batam

DAFTAR PUSTAKA

Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing

corporate Governance have any impact? Empirical evidence form Egypt.

Journal of Applied Accounting Research, 10(1), 56-86.

Ahmad dan Kamarudin. 2003. “Audit Delay and Timeliness of Corporate

Reporting: Malaysian Evidence”. Proceeding Hawaii Interrnational

Conference on Business.

Ahmad, Kamaruddin. 2005. Akuntansi Manajemen: Dasar-dasar Konsep Biaya

dan Pengambilan Keputusan. PT Raja Grafindo Persada. Jakarta.

Ahmed, Md. S.&Hossain, A.A.A. (2010).Audit Report Lag: A Study if the

Bangladeshi Listed Companies. ASA University Review, Vol. 4 No. 2.

Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging

market. Advances in Accounting, 24(2), 217-226.

Al-Ghanem, W., & Hegazy, M. (2011). An empirical analysis of audit delays and

timeliness of corporate financial reporting in Kuwait. Eurasian Business

Review, I, 73-90.

Alkhatib, K. & Marji, Q. (2012). Audit Reports Timeliness: Empirical evidence

from Jordan. Procedia-Social and Behavioral Sciences. Vol.62, 1342-

1349.

Almosa, & Alabbas. (2007). Audit report lag: Evidence from listed joint stock

companies in Saudi Arabia. King Khalid University, Abha, Saudi Arabia.

Andi Kartika, 2009. Faktor-Faktor Yang Mempengaruhi Audit Delay di Indonesia

(Studi Empiris Pada Perusahaan-Perusahaa LQ 45 Yang Terdaftar di

Cynthia Wirayanti, Faktor-Faktor yang Mempengaruhi Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia, 2017 UIB Repository©2017

54

Universitas Internasional Batam

Bursa Efek Jakarta), Jurnal Bisnis dan Ekonomi (JBE), Fakultas

Ekonomi Universitas Stikubank Semaran.

Ansah, O. S., & Leventis, S. (2006). Timeliness of Corporate Annual Financial

Reporting in Greece. European Accounting Review.

http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?sid=310dbf20-

9377-4731-8975-ac0af05c308f%40sessionmgr11&vid=2&hid=28

[Accessed on 14 January 2017].

Ariefianto, D. (2012). Ekonometrika, esensi dan aplikasi dengan menggunakan

eviews. Jakarta: Erlangga.

Aryati, T ., & Theresia, M. (2005). Faktor-faktor yang mempengaruhi audit delay

dan timeliness. Media Riset Akuntansi, Auditing dan Informasi, 5(3),

271-287.

Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit delay and the

timeliness of corporate reporting. Contemporary Accounting Research,

5(2), 657-73.

Ashton R., Willingham J., & Elliott R. (1987). An empirical analysis of audit

delay. Journal of Accounting Research, 25(2), 275-292.

Badan Pengawas Pasar Modal dan Lembaga Keuangan. (2011). KEP-

346/BL/2011. Penyampaian Laporan Keuangan Berkala Emiten atau

Perusahaan Publik.

Banimahd, Bahman., Mehdi Moradzadehfard., and Mehdi Zeynali. (2012). Audit

Report Lag and Auditor Change: Evidence from Iran. Journal of Basic

and Applied Scientific Research. 2(12).


55


Bean, D. F. & Bernardi, R. A. (2003). Improvements in audit report lag and

reporting timeliness: A non-event for technology advances. Journal of

Business and Economics Research, 1(2), 1-12.

Bestivano, Wildham. 2013. Pengaruh Ukuran Perusahaan, Umur Perusahaan,

Pofitabilitas dan Financial Leverage terhadap Perataan Laba pada

Perusahaan yang Terdaftar di BEI. Padang: Skripsi Universitas Negeri

Padang.

Carslaw, C.A., & Kaplan, S.E. (1991). An Examination of audit delay: Further

evidence from New Zealand. Accounting & Bussiness Research, 22(85),

21-32.

Che-Ahmad, A. & Abidin, S. (2008). Audit delay of listed companies: A case of

Malaysia. International Business Research, 1(4), 32-39.

Damayanti, E.R., Ekawati, R.K., & Sugara, K. (2015). Pengaruh Kualitas Auditor,

Ukuran Perusahaan dan Opini Auditor terhadap Lamanya Audit Delay

pada Perusahaan yang Terdaftar di BEI. Oktober 27, 2015.

eprints.mdp.ac.id/1473/1/Jurnal.

Dibia, N.O. dan J.C. Onwuchekwa. (2013). An Examination of The Audit Report

Lag of Companies Quoted in The Nigeria Stock Exchange. International

Journal of Business and Social Research (IJBSR), 3 (9), hal. 8-16.

Dyer, J. C. IV. (1975). The timeliness of the Australian annual report. Journal of

Accounting Research, 1(2), 204-219.

Elen dan Anggraeni Nurmala Sari. (2012). Pengaruh Karateritik Perusahaan

Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay) pada


56


Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal

vol.9, No.1.

Ezat, Amr and Ahmed El-Masry. 2008. “Impact of Corporate Governance on The

Timeliness of Corporate Internet Reporting by Egyptian Listed

Companies”. Journal of Managerial Finance, Vol. 34 No. 12, pp. 848-

867,http://search.proquest.com/docview/212616171/137FB09262078BA

89 D6/1?accountid=50257 (15 Apr. 2012).

Ezat, A., & El-Masry., A. (2012). "The impact of corporate governance on the

timeliness of corporate internet reporting by Egyptian listed companies".

Managerial Finance, Vol. 34 Iss 12 pp. 848 – 867.

Fagbemi, T. O., & Uadiale, O. M. (2011). An appraisal of the determinants of

timeliness of audit report in Nigeria: Evidence from selected quoted

companies. New Orleans International Academic Conference.

Febrianty. (2011). Faktor-faktor yang berpengaruh terhadap audit delay

perusahaan sector perusahaan perdagangan yang terdaftar di BEI periode

2007-2009. Jurnal Ekonomi dan Informasi Akuntansi, 1(3), 294-320.

Frildawati, Devi. 2009. Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay.

Skripsi. Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri

Syarif Hidayatullah. Jakarta.

Ghozali, I. (2001). Aplikasi analisis multivariate dengan program SPSS.

Semarang: Badan Penerbit Universitas Diponegoro.

Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements:

Some empirical evidence. The Accounting Review, 57(3), 485-508.


57


Gujarati, D. N. (2003). Dasar-dasar ekonometrika (5th ed). Jakarta: Salemba

Empat.

Halim, V. (2000). Faktor-Faktor yang Mempengaruhi Audit Delay: Studi Empiris

Perusahaan-Perusahaan di Bursa Efek Jakarta. Jurnal Bisnis dan

Akuntansi 2 (1), 63-75.

Hashim, U, J. & Rahman, R. (2011). Audit report lag and the effectiveness of

audit committe among Malaysian Listed Companies. Internasional

Bulletin of Business Administration, 10.

Hilmi, U. & Ali, S. (2008). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan

Waktu Penyampaian Laporan Keuangan (Studi Empiris pada

Perusahaan-perusahaan yang Terdaftar di BEJ Periode 2004-2006).

Simposium Nasional Akuntansi 11.

Hossain, M. A., & Taylor, P. J. (1998). Examination of audit delay: Evidence

from Pakistan. Proceeding Asian-Pacific Interdisciplinary Research in

Accounting Conference.

Ikatan Akuntan Indonesia. (2001). Standar Profesional Akuntan Publik. Jakarta:

Salemba Empat.

Ika, S.R., & Ghazali, N. A. (2012). Audit committee effectiveness and timeliness

of reporting: Indonesian evidence. Managerial Auditing Journal,

27(4), 403-424.

Ikatan Akuntansi Indonesia. (2009). Standar Akuntansi Keuangan Entitas Tanpa

Akuntabilitas Publik. Jakarta: Ikatan Akuntansi Indonesia.


58


Indriantoro, N. & Supomo, B. (2001). Metedologi Penelitian bisnis untuk

akuntansi dan manajemen. Yogyakarta: BPFE-Yogyakarta.

Ishak, I., Sidek, A. S. M., Sidek & Rashid, A. A. (2010). The effect of company

ownership on the timeliness evidence from Malaysia. Unitar E-Journal,

6(2), 26-35.

Iskandar, M. J., & Trisnawati, E. (2010). Faktor-faktor yang mempengaruhi

audit report lag pada perusahaan yang terdaftar di Bursa Efek Indonesia.

Jurnal Bisnis dan Akuntansi, 12(3), 175-186.

Ismail, H., Mustapha, M., & Ming, C. O. (2012). Timeliness of Audited Financial

Reports of Malaysian Listed Companies. International Journal of

Business and Social Science, 3(22), pp. 242–247.

Iyoha, F.O. (2012). Company attributes and the timeliness of financial reporting

in Nigeria. Business Intelligence Journal, 5(1), 41-49.

Kartika, A. (2009). Faktor-faktor yang mempengaruhi audit delay pada

perusahaan manufaktur yang terdaftar di BEI. Dinamika Keuangan dan

Perbankan, 3(2), 152-171.

Kartika. (2011). Faktor-Faktor Yang Mempengaruhi Audit Delay Pada

Perusahaan Manufaktur Yang Terdaftar Di Bei. Universitas Stikubank.

Khasharmeh, H. A. & Aljifri, K. (2010). The Timeliness of Annual Reports In

Bahrain and The United Arab Emirates: An Empirical Comparative

Study. The International Journal of Business and Finance Research. Vol.

4(1), 51-71.

Lawrence, E. C. (1983). Reporting Delays for Failed Firms. Journal of

Accounting Research, 606-610.


59


Lee, H. Y. & Jahng, G. J. (2008). Determinants Of Audit Report Lag: Evidence

From Korea - An Examination Of Auditor-Related Factors. The Journal

of Applied Business Research. Vol.24(2).

Lestari, D. (2010). Analisis Faktor-Faktor yang Mempengaruhi Audit Delay :

Studi Empiris Pada Perusahaan Cunsumer Goods yang Terdaftar Di BEI.

Skripsi Sarjana. FEB UNDIP. Semarang.

Leventis, S., & Weetmen, P., & Caramanis, C. (2005). Determinants of audit

report lag: Some evidence from the Athens Stock Exchange.

International Journal of Auditing. Vol. 9, 45-58.

Listiana, Lisa dan Susilo. 2012. Faktor-faktor Yang Mempengaruhi Reporting Lag

Perusahaan. Media Riset Akuntansi. Vol. 2, No. 1 Universitas Bakrie.

Lucyanda, Jurica dan Nura’ni, Sabrina Paramitha. 2010. “Pengujian Faktor-Faktor

Yang Mempengaruhi Audit Delay”. Jurnal Akuntansi dan Auditing. Vol.

9, No. 2, Mei 2013. Hal: 128-149.

Mardiyah, Aida Ainul. 2002. Pengaruh Faktor Klien dan Faktor Auditor Terhadap

Auditor Changes: Sebuah Pendekatan dengan Model Kontijensi RPA.

Simposium Nasional Akuntansi V, Semarang, hal. 425-445.

McClave, James T & Sincich, Terry. 2003. A First Course in Statistics. 8th

edition. New Jersey: Pearson Education, Inc.

McLelland, A. J., & Giroux, G. (2000). An empirical analysis of auditor report

timing by large municipalities. Journal of Accounting and Public Policy,

19(3), 263–281.


60


Modugu, P.K., Eragbhe, E., & Ikhatua, O. J. (2012). Determinants of audit delay

in Nigerian companies: Emprical evidence. Research Journal of Finance

and Accounting, 3(6), 46-55.

Moghaddam, A.G., Shakeri,M., Amani, N., Mojtaba Sane’ee Kakhki, M.S., 2014.

Non-executive Directors and Audit Report Lag in the Companies Listed

in Tehran Stock Exchange. Applied mathematics in Engineering,

Management and Technology, Vol 2. No. 2, pp:259-266.

Mohamad, M., W.M.T. Abdullah, and M.S. Deris. 2012. Audit delay in local

authorities : An exploratory study in Kedah, perak and Kelantan, The

Journal International Conference on Economics, Business Innovation

IPEDR Vol.38.

Mulyadi. (2002). Auditing. Buku 2. Edisi 6. Cetakan 1. Jakarta: Salemba Empat.

Na’im, Ainun. 1998. “Nilai Informasi Ketepatan Waktu Penyampaian Laporan

Keuangan: Analisis Empirik Regulasi Informasi di Indonesia”. Jurnal

Ekonomi dan Bisnis Indonesia.Vol.15. No. 2. Pp85-100.

Nelson, S.P. Shukeri, S.W., 2011. Corporate Governance and Audit Report

Timeliness: Evidence from Malaysia, Research in Accounting in

Emerging Economies, No. 11: 109 – 127.

Ng, P.P.H., & Tai, B.Y.K. (1994). An empirical examination of the deteminants

of audit delay in Hong Kong. British Accounting Review, 26(1), 43-59.

Nini., dan Trisnawati, Estralita. (2009). Pengaruh Independensi Auditor pada

KAP Big Four terhadap Manajemen Laba pada Industri Bahan Dasar

Kimia dan Industri Barang Konsumsi. Jurnal Bisnis dan Akuntansi, 11(3)

Desember, hal. 175-188.


61


Oladipupo, A. O. (2011). Impact of corporate international linkage on the

indicidence of audit delay in Nigeria. JORID, (9), 231-237.

Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging

capital markets: Empirical evidence from the Zimbabwe Stock Exchange.

Accounting and Business Research, 30(3), 241-54.

Owusu-Ansah, S., & Leventis, S. (2006). Timeliness of corporate annual financial

reporting in Greece. European Accounting Review, 15(2), 273-87.

Petronila, T. A. (2007). Analisis Skala Perusahaan, Opini Audit, dan Umur

Perusahaan atas Audit Delay. Akuntabilitas. Vol. 6(2), 129-141.

Pham, Trung, Mai Dao, dan Veena L. Brown. (2014). Investment Opportunities

and Audit Report Lags: Initial Evidence. Accounting and Finance

Research Vol.3, No. 4, 2014, ISSN 1927-5986, E-ISSN 1927-5994.

Ponte, E.B., Rodriguez, T.E., & Dominguez, C.B. (2008). Empirical Analysis of

Delay in The Signing of Audit Reports in Spain. International Journal of

Auditing. Vol.12(2), 129-140.

Pourali, M.R., M. Jozi, K.H. Rostami, G.R. Taherpour & F. Niazi. (2013).

Investigation of Effective Factors in Audit Delay: Evidence from Tehran

Stock Exchange (TSE). Research Journal of Applied Sciences,

Engineering and Technology. Vol. 5 (2), 405-410.

Prabowo, Pebi Putra Tri dan Marsono. 2013. “Faktor-Faktor yang Mempengaruhi

Audit Delay”. Diponegoro Journal of Accounting Vol.2 No.1.

Prayogi. 2012, Faktor-Faktor yang Berpengaruh Terhadap Audit Delay (Studi

Empiris pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek


62


Indonesia pada Tahun (2009-2011). Publication Universitas Gunadarma,

2012.

Primantara, I Made Dwidan Ni Ketut Rasmini. 2015. Pengaruh Jenis Industri,

Spesialisasi Industri Auditor, Dan Opini Auditor Pada Audit Delay.

Jurnal Akuntansi. Desember. Vol.13 No.3 Hal 1001-1028. Fakultas

Ekonomi dan Bisnis Universitas Udayana. Bali.

Purnamasari, 2012. Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay

Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia.

Rachmawati, S. (2008). Pengaruh faktor internal dan eksternal perusahaan

terhadap audit delay dan timeliness. Jurnal Akuntansi dan keuangan,

10(1), 1-10.

Ratnawaty & Sugiharto, T. (2005). Audit delay pada industri real estate dan

properti yang terdaftar di Bursa Jakarta dan faktor yang mempengaruhi.

Seminar Nasional PESAT, 288-300.

Saleh, (2004). Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan

Manufaktur di Bursa Efek Jakarta. Jurnal Bisnis Strategi. Vol.13. h. 67-

80.

Saleh, Rachmat, 2004. Studi Empiris Ketepatan waktu Pelaporan Keuangan

Perusahaan Manufaktur di Bursa Efek Jakarta, Simposium Nasional

Akuntansi VII.

Santoso, S. (2001). Aplikasi SPSS pada statistik parametrik. Jakarta: Elex Media

Komputindo.


63


Schwartz, K. dan B. Soo, 1996. Evidence of Regulatory Non-complience with

SEC Disclosure Rules on Auditor Changes. The Accounting Review

4(October): 555-572.

Shukeri, S,N., & Nelson, S. P. (2010). Timeliness of annual audit report: Some

empirical evidence from Malaysia. Research in Accounting in Emerging

Economies, 11, 109-127.

Shukeri, Siti Norwahida dan Islam, Md. Aminul.2012. “The Determinants of

Audit Timeliness: Evidence From Malaysia”. Journal of Applied

Sciences Research, 8(7), PP 3314-3322.

Shulthoni, M. (2012). Determinan audit delay dan pengaruhnya terhadap reaksi

investor. Jurnal Akuntansi dan Ekonomi Bisnis, 1(1), 55-71.

Sujianto. 2001. Dasar-Dasar Management Keuangan. Yogyakarta: BPFE.

Sumartini, Ni Komang Ari dan Ni Luh Sari Widhiyani. 2014. Pengaruh Opini

Audit, Solvabilitas, Ukuran Kap Dan Laba Rugi Pada Audit Report Lag.

E-Jurnal Akuntansi Universitas Udayana. ISSN: 2302-8556 Volume 9.

Nomor 1.

Tauringana, V., Kyeyune, M.F. Opio, P.J. 2009. Corporate governance, dual

language reporting and the timeliness of annual reports on the Nairobi

stock exchange. Research in Accounting in Emerging Economies 8: 13 –

37.

Trianto, Y. (2006). Faktor-Faktor yang Berpengaruh terhadap Audit Delay (Studi

Empiris pada Perusahaan-Perusahaan Go Public di Bursa Efek

Indonesia). Skripsi. [Tidak Dipublikasikan]. Yogyakarta: Universitas

Pembangunan Nasional “Veteran”.


64


Turel, A. (2010). Timeliness of financial reporting in emerging capital markets

evidence from Turkey. Journal of The School of Business Administration.

Vol. 39(2), 227-270.

Utami, Wiwik,. 2012. “Analisis Determinan Audit Delay Kajian Empiris di Bursa

Efek Jakarta”. Bulletin Penelitian No.09 Tahun 2000.

Utami, W. (2006). Analisis determinan audit delay kajian empiris di Bursa Efek

Indonesia. Bulletin Penelitian No. 9.

Venny, M.G dan Ubaidillah. 2008. “Audit Delay pada Perusahaan Manufaktur

(Studi Kasus BAPEPAM tahun 2005)”. Akuntanbilitas: Jurnal Penelitian

dan Pengembangan Akuntansi, Vol.2, hal. 126-140.

Vuko, T. & Cular, M. (2014). Finding determinants of audit delay by pooled OLS

regression analysis. Croation Operational Research Review. Vol. 5, 81-

91.

Walker, A., dan Hay, D. 2006. An empirical investigation of the audit report lag:

The effect of non-audit services. Selandia Baru: University of Auckland.

Wang, J., & Song, L. (2006). Timeliness of annual reports of chinese listed

companies. Journal of Chinese Economic and Business Studies. Vol.

4(3), 241-257.

Wenny & Meiden, C. (2007). Variabel Total Lag Laporan Keuangan Perusahaan

Manufaktur di BEJ. Akuntabilitas. Vol. 7(1), 18-22.

Willingham, and R. K. Elliott.1987. An Empirical Analysis of Audit Delay.

Journal of Accounting Research, 25(2), 275–292.

Yaacob, N. M., dan Che-Ahmad, A. 2012. Adoption of IFRS 138 and audit delay

in Malaysia. International Journal of Economics and Finance, 4(1), p167.


Documents

DAFTAR PUSTAKA - repository.uib.ac.idrepository.uib.ac.id/588/9/S-1342134-Bibliography.pdf · Faktor-Faktor Yang Mempengaruhi Audit Delay di Indonesia (Studi Empiris Pada Perusahaan-Perusahaa