LISTYANI, LISA (2018) PENGARUH UKURAN PEMERINTAH DAERAH DAN TEMUAN AUDIT TERHADAP AUDIT DELAY PADA PEMERINTAH DAERAH DI PULAU JAWA PADA TAHUN 2016. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Lisa Listyani, 2018 : The Influence of Size of Local Government and Audit Remarks on Audit Delay of Financial Government of Java Island, Indonesia in the Period 2016. This research aims to analyze the influence of Size of Local Government and Audit Remarks on Audit Delay of Local Government in Java Island period 2016. Audit Delay is the dependent variable in this research. It was measured by total of Audit time. Meanwhile, for the independent variables using Size of local government was measure by total of expenditure of APBD and the Audit Remarks was measure by total of Remarks. This research used Secondary data with a population of Finance Government in Java Island period 2016. While sampling used census sample method, which is overall 119 local government choose. This research used multiple regression method to test hypothesis with IBM SPSS 22 Version program. The result of this study show that (1) Size of Local Government has a positive significant effect on Audit Delay (2) Audit Remark has positive significant effect on Audit Delay (3) Size of Local Government and Audit Remark has simultaneous significant on Audit Delay in Local Government Java Island 2016. Keywords : Audit Delay, Audit report lag, Size of Local Government and Audit Remarks.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Dr. Choirul Anwar, MBA, MAFIS ; Pembimbing II: Tri Hesti Utaminingtias, SE, MSA |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 28 Sep 2018 08:29 |
| Last Modified: | 28 Sep 2018 08:29 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6218 |
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