Title of article
the determinants of delay in publication of financial statement
Author/Authors
dewi, kadek indah kusuma brawijaya university - faculty of economics and business, indonesia , subekti, imam brawijaya university - faculty of economics and business, indonesia , saraswati, erwin brawijaya university - faculty of economics and business, indonesia
From page
9
To page
18
Abstract
the purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. based on purposive sampling methods, this study analyze 396 samples by logistic regression. this study find that delay in publication of financial statement aren’t effected by audit tenure and financial distress. this result show that audit tenure and financial statement can’t be consideration of companies when they submit their financial statement because there’s some regulations about timeliness of publishing financial statement.
Keywords
audit tenure , financial distress , delay in publication of financial statement
Journal title
International Journal of Multicultural and Multireligious Understanding
Journal title
International Journal of Multicultural and Multireligious Understanding
Record number
2566211
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