Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia
DOI:
https://doi.org/10.26740/jaj.v2n1.p1-19Keywords:
audit report lag, audit delay, significant effect, client size theories, deadline of audited financial statements deliveryAbstract
Abstrack
References
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Anoraga, Pandji dan Piji Pakarti, 2001, Pengantar Pasar Modal, Edisi Revisi, PT. Rineka, Jakarta.
Arens, Alvin A, R. J. Elder and M.S. Beasley, 2003, Auditing and Assurance Services: An Integrated Approach, Ninth Edition, Prentice Hall, New Jersey.
Ashton, R.H, J.J.Willingham and R.K. Elliott, 1987, An Empirical Analysis of Audit Delay, Journal of Accounting Research, Vol.25, No.2, (Autumn) p.275-292. https://doi.org/10.2307/2491018
Ashton, R.H, P.R.Graul and J.D. Newton, 1989, Audit Delay and The Timeliness of Corporate Reporting, Contemporary Accounting Research, Vol. 5, No.2, p.657-673. https://doi.org/10.1111/j.1911-3846.1989.tb00732.x
Atikah, Siti, 2006, Metode Penilaian Aktiva Bersih dan Evaluasi Kinerja Reksa Dana Selama dan Sesudah Krisis Ekonomi di Indonesia tahun 2001-2004, Tesis, Universitas Airlangga, Surabaya.
Bamber, E.M, L.S. Bamber, and M.P. Schoderbek, 1993, Audit Structure and Other Determinants of Audit Report Lag; An Empirical Analysis, Auditing: A Journal of Practice & Theory, Vol 12, No.1, (Spring), p.01-23.
Bapepam, 1996, Peraturan no. VIII.G.9 tentang Informasi Dalam Ikhtisar Keuangan Singkat Reksa Dana, www.investorindonesia.com, down load tanggal 11 Maret 2005.
Bapepam, 2003, Peraturan no. X.K.2 tentang Kewajiban Penyampaian Laporan Keuangan Berkala, www.bapepam.go.id, down load tanggal 15 Januari 2007.
Bapepam-LK, 2006, Laporan Tahunan 2005, www.bapepam.go.id, down load tanggal 31 Januari 2007.
Bapepam-LK, 2007, Laporan Tahunan 2006, www.bapepam.go.id, down load tanggal 18 Agustus 2007.
Beaver,W.H.,1968, The Information content of Annual Earnings Announcements, Empirical Research in Accounting : Selected Studies, Journal of Accounting Research, Suplement to Vol 6, p. 67-92. https://doi.org/10.2307/2490070
Bodie,Zvi., Alex Kane and Alan J. Marcus, 2002, Investments, Fifth Edition, McGraw-Hill Inc, New York.
Boynton, W.C, R.N.Johnson and W.G.Kell, 2000, Modern Auditing, Seventh Edition, John Wiley & Sons,Inc, New York.
Carslaw, Charles A.P.N and S.E. Kaplan, 1991, An Examination of Audit Delay : Further Evidence from New Zealand, Accounting and Business Research, Vol.22, No.85, p.21-32. https://doi.org/10.1080/00014788.1991.9729414
Cullinan, Charles.P, 2003, Competing Size Theories and Audit Lag : Evidence from Mutual Funds Audits, Journal of American Academy of Business, Cambridge, (September), p.183-188.
Ettredge, M., Chan Li and Lili Sun, 2005, Internal Control Quality and Audit Delay in the SOX Era, http://aaahq.org/audit/midyear/06midyear/papers/ Ettredge_ Chan_Sun%20Audit%20Delay.doc, (August 2005), down load tanggal 08 Mei 2006.
Fabozzi, Frank J, and Modigliani, Franco, 2003, Capital Markets: Institutions and Instruments, 3rd edition, Pearson Education, New Jersey.
Givoly, Dan and Dan Palmon, 1982, Timeliness of Annual Earnings Announcements: Some Empirical Evidence, The Accounting Review, Vol.LVII, No.3, (July), p.486-508.
Gujarati, Damodar, 2006, Ekonometrika Dasar, alih bahasa Sumarno Zain, Penerbit Erlangga, Jakarta.
Henderson, B.C and S.E. Kaplan, 2000, An Examination of Audit Report lag for Banks: A Panel Data Approach, Auditing : A Journal of Practice & Theory, Vol 19, No.2, (Fall), p.159-174. https://doi.org/10.2308/aud.2000.19.2.159
Hossain, M.A.and P.J.Taylor, 1998, An Examination of Audit Delay: Evidence From Pakistan, Preliminary Draft (August 1998), http://www3.bus.osaka-cu.ac.ip/apira98 /archives/ pdfs/64.pdf , down load tanggal 27 April 2004.
Husnan, Suad, 1987, Manajemen Keuangan: Teori Dan Penerapan, Jilid 1, Edisi Pertama, BPFE, Yogyakarta.
Ikatan Akuntan Indonesia, 2002, Standar Akuntansi Keuangan, Salemba Empat, Jakarta.
Ikatan Akuntan Indonesia-Kompartemen Akuntan Publik, 2001, Standar Profesional Akuntan Publik, Salemba Empat, Jakarta.
Imam,S., Z.U.Ahmed and S.H.Khan, 2001 Association of Audit Delay and Audit Firms International Links: Evidence from Bangladesh, Managerial Auditing Journal, Vol.6. No.3, p.129-133. https://doi.org/10.1108/02686900110385669
Jusuf, Al Haryono, 2001, Auditing : Pengauditan, Buku I, Bagian Penerbitan STIE YKPN, Yogyakarta.
Jusuf, Amir Abadi, 2003, Auditing : Pedekatan terpadu, Buku I, Penerbit Salemba, Jakarta.
Kam, Vernon, 1990, Accounting Theory, Second Edition, John Wiley & Sons, Toronto, Canada.
Karim, A.K.M.W, and J.U.Ahmed , 2005, Does Regulatory Change Improve Financial Reporting Timeliness? Evidence from Bangladeshi Listed Company, Working Paper Series, Working Paper No.30-2005, School of Accounting and Commercial Law, Victory University of Wellington, New Zealand.
Knechel, W.R and J.L.Payne, 2001, Additonal Evidence on Audit Report Lag, Auditing : A Journal of Practice & Theory, Vol.20, No.1, (March), p.159-174. https://doi.org/10.2308/aud.2001.20.1.137
Kuncoro, M., 2003, Metode Riset untuk Bisnis & Ekonomi, Penerbit Erlangga, Jakarta.
Lai, Kam-Wah. and Leo M.C. Cheuk, 2005, Audit Report Lag, Audit Patner Rotation and Audit Firm Rotation: Evidence from Australia, Part of Cheuks Dissertation,(November2005) http://www.aaahq.org/audit/midyear/06midyear/papers/ARL lai.pdf, down load tanggal 13 juni 2006.
Mulyadi,2002, Auditing, Edisi VI, Salemba Empat, Jakarta.
Newton, J.D. and R.H. Ashton, 1989, The Association Betwen Audit Thecnology and Audit Delay, Auditing : A Journal of Practice & Theory, Vol 8, Suppl, p.22-37.
NG, P.P.H and B.Y.K. Tai, 1994, An Empirical Examination of the Determinants of Audit Delay in Hong Kong, British Accounting Review, Vol.26, p.43-59. https://doi.org/10.1006/bare.1994.1005
Pratomo, Eko Priyo dan Ubaidillah Nugraha, 2004, Reksa Dana: Solusi Perencanaan Investasi di Era Modern, Edisi Revisi, Gramedia Pustaka Utama, Jakarta.
Samsul, Mohamad, 2006, Pasar Modal & Manajemen Portofolio, Penerbit Erlangga, Jakarta.
Santoso, Singgih, 2004, Statistik Parametrik: Buku Latihan SPSS, Elex Media Komputindo. Gramedia, Jakarta.
Sarwoko, 2005, Dasar-Dasar Ekonometrika, Penerbit Andi, Yogjakarta.
Schwartz, K.B and B.S.Soo, 1996, The Association Between Auditor Changes and Reporting Lags, Accounting Research, Vol.13, No.1 (Spring), p.353-370 https://doi.org/10.1111/j.1911-3846.1996.tb00505.x
Simunic, Dan A.,1980, The Pricing of Audit Services: Theory and Evidence, Journal of Accounting Research, Vol.18, No.1 (Spring), p.161-190. https://doi.org/10.2307/2490397
Solomons, David, 1986, Making Accounting Policy: The Quest for Credibility in Financial Reporting, Oxford University Press, New York.
Subekti, Imam dan Novi Wulandari, 2004, Faktor-Faktor yang berpengaruh terhadap Audit Delay di Indonesia, Kumpulan Materi Simposium Nasional Akuntansi VII, Denpasar Bali, (2-3 Desember 2004), hal 991-1002.
Sugiyono, 2003, Statistika Untuk Penelitian, CV. Alfabeta, Bandung.
Supranto, J. ,2004, Ekonometrika, Buku kedua, Ghalia Indonesia, Jakarta.
Tjoajadi, Michael T., 2004, Menghitung NAB Reksa Dana, Investor, edisi 109, 22 September- 4 Oktober 2004, hal 106.
Wirakusuma, Made G., 2004, Faktor-Faktor yang mempengaruhi Rentang Waktu Penyajian Laporan Keuangan ke Publik (Studi Empiris Mengenai Keberadaan Divisi Internal Audit pada perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta), Kumpulan Materi Simposium Nasional Akuntansi VII, Denpasar Bali, (2-3 Desember 2004), hal 1202-1222.
Wolk, H.I and Tearney M.G, 1997, Acounting Theory: A Conceptual and Institutional Approach, Fourth Edition, South-Western College Publishing, Cincinnati, Ohio.
Anoraga, Pandji dan Piji Pakarti, 2001, Pengantar Pasar Modal, Edisi Revisi, PT. Rineka, Jakarta.
Arens, Alvin A, R. J. Elder and M.S. Beasley, 2003, Auditing and Assurance Services: An Integrated Approach, Ninth Edition, Prentice Hall, New Jersey.
Ashton, R.H, J.J.Willingham and R.K. Elliott, 1987, An Empirical Analysis of Audit Delay, Journal of Accounting Research, Vol.25, No.2, (Autumn) p.275-292. https://doi.org/10.2307/2491018
Ashton, R.H, P.R.Graul and J.D. Newton, 1989, Audit Delay and The Timeliness of Corporate Reporting, Contemporary Accounting Research, Vol. 5, No.2, p.657-673. https://doi.org/10.1111/j.1911-3846.1989.tb00732.x
Atikah, Siti, 2006, Metode Penilaian Aktiva Bersih dan Evaluasi Kinerja Reksa Dana Selama dan Sesudah Krisis Ekonomi di Indonesia tahun 2001-2004, Tesis, Universitas Airlangga, Surabaya.
Bamber, E.M, L.S. Bamber, and M.P. Schoderbek, 1993, Audit Structure and Other Determinants of Audit Report Lag; An Empirical Analysis, Auditing: A Journal of Practice & Theory, Vol 12, No.1, (Spring), p.01-23.
Bapepam, 1996, Peraturan no. VIII.G.9 tentang Informasi Dalam Ikhtisar Keuangan Singkat Reksa Dana, www.investorindonesia.com, down load tanggal 11 Maret 2005.
Bapepam, 2003, Peraturan no. X.K.2 tentang Kewajiban Penyampaian Laporan Keuangan Berkala, www.bapepam.go.id, down load tanggal 15 Januari 2007.
Bapepam-LK, 2006, Laporan Tahunan 2005, www.bapepam.go.id, down load tanggal 31 Januari 2007.
Bapepam-LK, 2007, Laporan Tahunan 2006, www.bapepam.go.id, down load tanggal 18 Agustus 2007.
Beaver,W.H.,1968, The Information content of Annual Earnings Announcements, Empirical Research in Accounting : Selected Studies, Journal of Accounting Research, Suplement to Vol 6, p. 67-92. https://doi.org/10.2307/2490070
Bodie,Zvi., Alex Kane and Alan J. Marcus, 2002, Investments, Fifth Edition, McGraw-Hill Inc, New York.
Boynton, W.C, R.N.Johnson and W.G.Kell, 2000, Modern Auditing, Seventh Edition, John Wiley & Sons,Inc, New York.
Carslaw, Charles A.P.N and S.E. Kaplan, 1991, An Examination of Audit Delay : Further Evidence from New Zealand, Accounting and Business Research, Vol.22, No.85, p.21-32. https://doi.org/10.1080/00014788.1991.9729414
Cullinan, Charles.P, 2003, Competing Size Theories and Audit Lag : Evidence from Mutual Funds Audits, Journal of American Academy of Business, Cambridge, (September), p.183-188.
Ettredge, M., Chan Li and Lili Sun, 2005, Internal Control Quality and Audit Delay in the SOX Era, http://aaahq.org/audit/midyear/06midyear/papers/ Ettredge_ Chan_Sun%20Audit%20Delay.doc, (August 2005), down load tanggal 08 Mei 2006.
Fabozzi, Frank J, and Modigliani, Franco, 2003, Capital Markets: Institutions and Instruments, 3rd edition, Pearson Education, New Jersey.
Givoly, Dan and Dan Palmon, 1982, Timeliness of Annual Earnings Announcements: Some Empirical Evidence, The Accounting Review, Vol.LVII, No.3, (July), p.486-508.
Gujarati, Damodar, 2006, Ekonometrika Dasar, alih bahasa Sumarno Zain, Penerbit Erlangga, Jakarta.
Henderson, B.C and S.E. Kaplan, 2000, An Examination of Audit Report lag for Banks: A Panel Data Approach, Auditing : A Journal of Practice & Theory, Vol 19, No.2, (Fall), p.159-174. https://doi.org/10.2308/aud.2000.19.2.159
Hossain, M.A.and P.J.Taylor, 1998, An Examination of Audit Delay: Evidence From Pakistan, Preliminary Draft (August 1998), http://www3.bus.osaka-cu.ac.ip/apira98 /archives/ pdfs/64.pdf , down load tanggal 27 April 2004.
Husnan, Suad, 1987, Manajemen Keuangan: Teori Dan Penerapan, Jilid 1, Edisi Pertama, BPFE, Yogyakarta.
Ikatan Akuntan Indonesia, 2002, Standar Akuntansi Keuangan, Salemba Empat, Jakarta.
Ikatan Akuntan Indonesia-Kompartemen Akuntan Publik, 2001, Standar Profesional Akuntan Publik, Salemba Empat, Jakarta.
Imam,S., Z.U.Ahmed and S.H.Khan, 2001 Association of Audit Delay and Audit Firms International Links: Evidence from Bangladesh, Managerial Auditing Journal, Vol.6. No.3, p.129-133. https://doi.org/10.1108/02686900110385669
Jusuf, Al Haryono, 2001, Auditing : Pengauditan, Buku I, Bagian Penerbitan STIE YKPN, Yogyakarta.
Jusuf, Amir Abadi, 2003, Auditing : Pedekatan terpadu, Buku I, Penerbit Salemba, Jakarta.
Kam, Vernon, 1990, Accounting Theory, Second Edition, John Wiley & Sons, Toronto, Canada.
Karim, A.K.M.W, and J.U.Ahmed , 2005, Does Regulatory Change Improve Financial Reporting Timeliness? Evidence from Bangladeshi Listed Company, Working Paper Series, Working Paper No.30-2005, School of Accounting and Commercial Law, Victory University of Wellington, New Zealand.
Knechel, W.R and J.L.Payne, 2001, Additonal Evidence on Audit Report Lag, Auditing : A Journal of Practice & Theory, Vol.20, No.1, (March), p.159-174. https://doi.org/10.2308/aud.2001.20.1.137
Kuncoro, M., 2003, Metode Riset untuk Bisnis & Ekonomi, Penerbit Erlangga, Jakarta.
Lai, Kam-Wah. and Leo M.C. Cheuk, 2005, Audit Report Lag, Audit Patner Rotation and Audit Firm Rotation: Evidence from Australia, Part of Cheuks Dissertation,(November2005) http://www.aaahq.org/audit/midyear/06midyear/papers/ARL lai.pdf, down load tanggal 13 juni 2006.
Mulyadi,2002, Auditing, Edisi VI, Salemba Empat, Jakarta.
Newton, J.D. and R.H. Ashton, 1989, The Association Betwen Audit Thecnology and Audit Delay, Auditing : A Journal of Practice & Theory, Vol 8, Suppl, p.22-37.
NG, P.P.H and B.Y.K. Tai, 1994, An Empirical Examination of the Determinants of Audit Delay in Hong Kong, British Accounting Review, Vol.26, p.43-59. https://doi.org/10.1006/bare.1994.1005
Pratomo, Eko Priyo dan Ubaidillah Nugraha, 2004, Reksa Dana: Solusi Perencanaan Investasi di Era Modern, Edisi Revisi, Gramedia Pustaka Utama, Jakarta.
Samsul, Mohamad, 2006, Pasar Modal & Manajemen Portofolio, Penerbit Erlangga, Jakarta.
Santoso, Singgih, 2004, Statistik Parametrik: Buku Latihan SPSS, Elex Media Komputindo. Gramedia, Jakarta.
Sarwoko, 2005, Dasar-Dasar Ekonometrika, Penerbit Andi, Yogjakarta.
Schwartz, K.B and B.S.Soo, 1996, The Association Between Auditor Changes and Reporting Lags, Accounting Research, Vol.13, No.1 (Spring), p.353-370 https://doi.org/10.1111/j.1911-3846.1996.tb00505.x
Simunic, Dan A.,1980, The Pricing of Audit Services: Theory and Evidence, Journal of Accounting Research, Vol.18, No.1 (Spring), p.161-190. https://doi.org/10.2307/2490397
Solomons, David, 1986, Making Accounting Policy: The Quest for Credibility in Financial Reporting, Oxford University Press, New York.
Subekti, Imam dan Novi Wulandari, 2004, Faktor-Faktor yang berpengaruh terhadap Audit Delay di Indonesia, Kumpulan Materi Simposium Nasional Akuntansi VII, Denpasar Bali, (2-3 Desember 2004), hal 991-1002.
Sugiyono, 2003, Statistika Untuk Penelitian, CV. Alfabeta, Bandung.
Supranto, J. ,2004, Ekonometrika, Buku kedua, Ghalia Indonesia, Jakarta.
Tjoajadi, Michael T., 2004, Menghitung NAB Reksa Dana, Investor, edisi 109, 22 September- 4 Oktober 2004, hal 106.
Wirakusuma, Made G., 2004, Faktor-Faktor yang mempengaruhi Rentang Waktu Penyajian Laporan Keuangan ke Publik (Studi Empiris Mengenai Keberadaan Divisi Internal Audit pada perusahaan-perusahaan yang terdaftar di Bursa Efek Jakarta), Kumpulan Materi Simposium Nasional Akuntansi VII, Denpasar Bali, (2-3 Desember 2004), hal 1202-1222.
Wolk, H.I and Tearney M.G, 1997, Acounting Theory: A Conceptual and Institutional Approach, Fourth Edition, South-Western College Publishing, Cincinnati, Ohio.
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2010-10-02
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Nahumury, J. (2010). Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia. AKRUAL: Jurnal Akuntansi, 2(1), 1–19. https://doi.org/10.26740/jaj.v2n1.p1-19
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