?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+KONVERGENSI+IFRS+TERHADAP%0D%0AAUDIT+DELAY+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI%0D%0ABURSA+EFEK+INDONESIA+TAHUN+2010-2015&rft.creator=+YUNINDA+DEVI+ARINTIKA%2C++1211031119&rft.subject=HF5601+Accounting&rft.description=Laporan+keuangan+merupakan+media+komunikasi+keuangan+antara+menejemen%0D%0Aperusahaan+dengan+pihak+eksternal+atau+pemangku+kepentingan.+Laporan%0D%0Akeuangan+yang+baik+adalah+laporan+yang+memenuhi+unsur+yang+relevan.+Relevansi%0D%0Adari+laporan+keuangan+dapat+dilihat+dari+bagaimana+laporan+keuangan+dilaporkan%0D%0Atepat+waktu.+Ketepatan+waktu+ini+bisa+dilihat+dari+penundaan+audit%2C+yaitu+periode%0D%0Aantara+tanggal+penutupan+sampai+dengan+tanggal+pemberian+pendapat+oleh%0D%0Aauditor.+Penelitian+ini+dilakukan+untuk+menguji+secara+empiris+tingkat+konvergensi%0D%0AIFRS%2C+ukuran+perusahaan%2C+laba+rugi+dan+KAP+pada+efek+penundaan+audit+pada%0D%0Aperusahaan+yang+terkena+sanksi+keterlambatan.+Data+yang+digunakan+dalam%0D%0Apenelitian+ini+adalah+data+sekunder%2C+dalam+bentuk+keuangan+tahunan+dari+129%0D%0Asampel+perusahaan+selama+6+tahun.+Untuk+membuktikan+hipotesis+yang+telah%0D%0Adikembangkan%2C+maka+diuji+menggunakan+regresi+berganda%2C+yang+dimulai+dengan%0D%0Auji+asumsi+klasik%2C+model+regresi+dalam+penelitian+ini+dinyatakan+telah+lulus+uji%0D%0Aasumsi+klasik.+Uji+hipotesis+menggunakan+regresi+menyimpulkan+bahwa%0D%0Akonvergensi+IFRS+dan+variable+kontrol+laba+rugi+berpengaruh+signifikan+terhadap%0D%0Aketerlambatan+audit.+Sedangkan+Variabel+kontrol+ukuran+perusahaan+dan+KAP%0D%0Atidak+berpengaruh+terhadap+keterlambatan+audit.%0D%0AKata+Kunci+%3A+Penundaan+audit%2C+konvergensi+IFRS%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+financial+statements+are+a+medium+of+financial+communication+between%0D%0Acompanies+management+with+external+parties+or+stakeholders.+A+good+financial%0D%0Areport+is+a+report+which+satisfies+the+relevant+element+Relevance+of+such+financial%0D%0Astatements+is+possible+reviewed+by+how+timely+financial+reports+are+reported.+This%0D%0Atimeliness+can+be+seen+from+audit+delay%2C+ie+the+period+between+the+closing+date+and%0D%0Athe+date+of+awarding+by+the+auditor+opinion.+This+research+was+conducted+to+test%0D%0Aempirically+the+level+of+convergence+of+IFRS%2C+firm+size%2C+profit+and+loss+and+KAP%0D%0Aon+the+effects+of+audit+delay+in+companies+subject+to+delayed+sanctions.+The+data%0D%0Aused+in+this+research+is+secondary+data%2C+in+the+form+of+annual+finance+statements%0D%0Afrom+129+sample+companies+for+6+years.+To+prove+the+hypothesis+that+has+been%0D%0Adeveloped%2C+then+tested+simple+linear+regression%2C+which+begins+with+the+classical%0D%0Aassumption+test%2C+the+regression+model+in+this+study+otherwise+has+passed+the%0D%0Aclassical+assumption+test.+Hypothesis+test+using+regression+conclude+that+IFRS%0D%0Aconvergence+and+profit+and+loss+control+variable+have+significant+effect+to+audit%0D%0Adelay.+While+the+control+variables+firm+size+and+KAP+have+no+effect+on+audit%0D%0Adelay.%0D%0AKeywords%3A+Audit+Delay%2C+konvergensi+IFRS&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-09-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28481%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28481%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28481%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++YUNINDA+DEVI+ARINTIKA%2C+1211031119++(2017)+ANALISIS+PENGARUH+KONVERGENSI+IFRS+TERHADAP+AUDIT+DELAY+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2010-2015.++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28481%2F