ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG DI BEI TAHUN 2012 - 2014
Bibliographic record
Abstract
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An Examination of Audit Delay: Further Evidence from New Zealand. Accounting and Business Research Vol. 22, Issue 85: pp. 21-32. Ceacilia , S. Ketepatan Waktu Pelaporan Keuangan, Fokus Ekonomi, April 2008 Chambers, A.E. a S.H. Penman. 1984. “Timelines of Reporting and The Announcemet”. Journal of Accounting Research, Vol : 22. No.1 : 21 - 47. Dyer, J. C. I. V., a A. J. McHugh. 1975. The Timeliness of The Australian Annual Report. Journal of Accounting Research. Autumn. Vol. 13. No.2. Hal: 204- 219. Felo, A. J., Krishnamurthy, S., a Solieri, S. A. (2003). Audit Committee Characteristics and Perceived Quality of Financial Reporting: An Emeperical Analysis. SSRN Working Paper Series, 1-40. Fina, A. (2014) Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap audit report lag. Studi Empiris pada Perusahaan Non-financial yang Terdaftar di Bursa Efek Indonesia Tahun 2012 [skripsi]. Semarang: Universitas Diponegoro Forum for Corporate Governance in Indonesia. 2000. Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan). Jilid II. Jakarta: Forum for Corporate Governance in Indonesia Ghozali, I. (2005). Analisis Multivariat dengan Program SPSS Edisi ke-3. Semarang: Badan Penerbit Universitas Diponegoro. Givoly, D. a Palmon, D. 1982. Timeliness of Annual Earning Announcements: SomeEmpirical Evidence. The Accounting Review, Vol.LVII., No,3. Gujarati. (2004). Basic econometrics, fourth edition. The Mcgraw-HillCo. Hashim a Rahman, 2011. “Audit report lag and the Effectiveness of Audit Committee Among Malaysian Listed Companies”, International Bulletin of Business Administration ISSN: 1451-243X Issue 10 (2011) © EuroJournals, Inc. 2011 http://www.eurojournals.com Halim, V. (2000). Fakor-Faktor yang Mempengaruhi Audit Report Lag. Jurnal Bisnis dan Akuntansi, 1: 63-75 Hilmi dan Ali. 2008. Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Laporan Keuangan. Jurnal Bisnis dan Akuntansi. Jurnal Bisnis dan Akuntansi. Vol. 2 No.22 Hoitash, R. a U. Hoitash. 2007. The Role of Audit Committees in Managing Relationship with External Auditors After SOX : Evidence from the US. American Accounting Association Annual Meeting and Accounting Research Workshops Bentley College and Suffolk University Hossain, M.A. a P.J. Taylor. 1998. An Examination of Audit Delay: Evidence from Pakistan, Working Paper. Ikantan Akuntan Indonesia. 2007. Standar Akuntansi Keuangan. Jakarta: Salemba Empat. Hasniawati, A. 2014 : “Ini dia 49 emiten yang kena sanksi BI” dalam Jensen, M.C. (1976). Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Stucture. Journal of Financial Economics, October, 1976, 4: pp. 305-360. Knechel, W. a J. Payne. 2001. Additional Evidence on Audit Report Lag. Auditing: A Journal of Practice a Theory 20 (1): halaman 137-146 Kim, O., a R. Verrecchia. 1994. Market Liquidity and Volume Around Earnings Announcements. Journal of Accounting and Economics. 17: 41-67. Lestari, D. 2010. Analisis Faktor-Faktor yang Mempengaruhi Audit Delay: Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia. [Skripsi]. Semarang: Universitas Diponegoro. Maria, G. (2013) Pengaruh Karakteristik Komite Audit terhadap Audit Report Lag. Studi Empiris Pada Perusahaan non-financial yang Terdaftar di Bursa Efek Indonesia [skripsi]. Semarang: Universitas Diponegoro Michell, S. a Awaliawati Rachpriliani, Studi Empiris Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan, Jurnal Bisnis dan Akuntansi Vol.8 No.1 April 2006, 37 Ni Luh, Putu Ayu Evryani Rianti a Maria M. Ratna Sari, Karakteristik Komite Audit dan Audit Delay, E-Jurnal Akuntansi Universitas Udayana 6.3 (2014) Nor, Shafie, a Hussin. 2010. Corporate Governance and Audit report lag in Malaysia. Asian Accademy of Managerial Journal of Accounting and Finance, Vol. 6, No. 2, 57-84, 2010 Oliver Kim, Robert E. Verrecchia (1994), Market liquidity and volume around earnings announcements, Journal of Accounting and Economics, 17, 41–67 Owusu-Ansah, S. (2000). Timeliness of Corporate Financial Reporting in Emerging Capital Market: Empirical Evidence From The Zimbabwe Stock Exchange. Journal Acconting and Business, 30: pp. 241-273 Purwati, A. S. 2006. Pengaruh Karakteristik Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Publik yang Tercatat di BEJ. [tesis] Program Pasca Sarjana Magister Sains Akuntansi UNDIP Semarang (tidak dipublikasikan) Rachmawati,S. (2008). Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Audit Delay dan Timeliness. Jurnal Akuntansi dan Keuangan, 10: pp. 1-10 Saleh, R. (2004). Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur di Bursa Efek Jakarta. Jurnal Bisnis Strategis, 13: pp. 67-80 Sekaran, U. 2006. Research Method For Business. Salemba Empat Scott, W. R 2000. Financial Accounting Theory, 2nd edition. Prentice Hall Canada Inc Subekti a Widiyanti. 2004. Faktor-faktor yang Berpengaruh terhadap Audit Delay di Indonesia. Simposium Nasional Akuntansi VII Denpasar, Bali. 2-3 Desember. Halaman 991-1001. Sudaryanti, N. (2008). Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Bukti [Skripsi]. Semarang: Universitas Diponegoro Tugiman, H. 2002. Internal Audit. Bandung: Yayasan Pendidikan Internal Audit. Umar, H. (2003). Metode Riset Akuntansi Terapan. Jakarta: Ghalia Indonesia. Widiyanti,S. (2004). Analisis Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Publik di Indonesia: Studi Empiris pada Perusahaan Manufaktur yang Listing di BEJ [thesis]. Jakarta: Universitas Indonesia. Wiguna (2012). Pengaruh Tenure Audit Terhadap Audit Report Lag [Skripsi]. Depok: Universitas Indonesia.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.006 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.007 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".