ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG DI BEI TAHUN 2012 - 2014
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
] Aloysia a Yuliana, Faktor-Faktor yang Mempengaruhi Audit Delay di Indonesia, Jurnal Ekonomi dan Bisnis Vol.16 No.2, 2004, h.135-146. Arens, A. Alvin, Elder, J. Randal a Mark S. Beasley. 2008. Auditing dan Jasa Asurance Pendekatan Terintegrasi Edisi ke 12 Jilid 1. Jakarta: Erlangga. Arifin, M. (2005). Tinjauan Perspektif Teori Keagenan (Agency Theory). [Pidato]. Semarang: Universitas Diponegoro. Armania, P. (2013) Pengaruh corporate governance terhadap audit report lag [Skripsi]. Semarang: Universitas Diponegoro Bedard, Jean a Gendron. 2009. Strenghtening the financial reporting system: Can audit committees deliver?International Journal of Auditing, 14(2), 1-37 Blue Ribbon Committee (BRC). 1999. “Audit Committee Characteristics and restatement: A study of the Efficacy of certain Blue Ribbon Committee Reccomendation. Newyork: Newyork Stock Exchange and National Assosiation of Securities Dealer. Carslaw, C.A.P.N, a Kaplan, S.E. (1991). 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.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.006 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.013 | 0.006 |
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 it