PENGARUH KONVERGENSI IFRS EFEKTIF TAHUN 2012, KOMPLEKSITAS AKUNTANSI, DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP TIMELINESS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2009-2014)

Risna Restiawati - Jurusan Akuntansi fakultas Ekonomi UNP

Abstract


This study aims to examine the effect of IFRS effective convergence in 2012 as measured by dummy variable, the effect of accounting complexity as measured by the number of subsidiaries in year t, and the effect of bankruptcy probability as measured by dummy variable to timeliness proxied by audit delay and report delay on Manufacturing companies listed on the BEI.          This research belongs to causative research. The population in this study is manufacturing companies listed on the BEI in 2009 until 2014. While the sample of this study is determined by purposive sampling method so that obtained 54 sample companies. Type of data used is secondary data obtained from www.idx.co.id. Analysis method used is panel regression analysis with random effect model.          The result of analysis shows that in the manufacturing company period 2009 to 2014 (1) IFRS effective convergence in 2012 has no significant positive effect on audit delay but has a significant negative effect on report delay, (2) accountancy complexity has no significant negative effect on audit delay but has negative significant Against report delay, and (3) probability corporate bankruptcy have a significant positive effect on audit delay and report delay.

 

Keyword: IFRS convergence effective in 2012, accounting complexity, bankruptcy probability, audit delay, timeliness


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