Image of Analisis faktor-faktor yang mempengaruhi audit delay pada pemerintah: (Studi pada inspektorat kabupate Alor)

Skripsi

Analisis faktor-faktor yang mempengaruhi audit delay pada pemerintah: (Studi pada inspektorat kabupate Alor)

ABSTRACT
Audit delay is defined as the length of time span for the completion of the annual financial statement audit, which is measured based on the number of days required to obtain an independent auditor’s report on the audit of the company’s annual financial statements starting from the closingdate of the financial year, namely as of December 31 until the date stated on the report independent audits.
The research was conducted to provide empirical evidence of the effect of using regional financial system applications, government experience in implementing SAP, and audit opinions on the length of time for completion of the audit/audit delay. the population in this study were all auditors at the alor district inspectorate. This study tested using SPSS 22. This sampling technique used questionnaire distribution with 33 respondents.
This research uses multiple linear regression analysis method. The results showed that the audit opinion had an effect on audit delay with a significant value of 0.004 and other variables in this study had no effect on audit delay with a significant value above 0.05. for research `results simultaneously using regional financial system applications, government experience implementing SAP, has a negative effect on audit delay. Based on the results of this study, it wa found that the audit opinion had a positive and significant, it is possible to add independent variables or add proxies for other variables related to audit delay.
Keyworsds: audit delay, use of regional financial system applications, government experience implementing SAP, audit opinion.

Ketersediaan
687/22S 114 EKN 22PTK PUSAT UKAWTersedia namun tidak untuk dipinjamkan - Tidak di pinjamkan
Informasi Detail
Judul Seri
-
No. Panggil
S 114 EKN 22
Penerbit
Kupang : UKAW Fakultas Ekonomi.,
Deskripsi Fisik
xvi.: 64 hal.; ill.; bibl.; lamp.; 30cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
S 657. 45 072 KOL a
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
KEUANGAN, PEMERIKSAAN--PENELITIAN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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