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The Determinants of Delay in Publication of Financial Statement
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نویسنده
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Dewi Kadek Indah Kusuma ,Subekti Imam ,Saraswati Erwin
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منبع
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International Journal Of Multicultural And Multireligious Understanding - 2019 - دوره : 6 - شماره : 1 - صفحه:9 -18
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چکیده
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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.
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کلیدواژه
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Audit Tenure ,Financial Distress ,Delay In Publication Of Financial Statement
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آدرس
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Brawijaya University, Faculty Of Economics And Business, Indonesia, Brawijaya University, Faculty Of Economics And Business, Indonesia, Brawijaya University, Faculty Of Economics And Business, Indonesia
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Authors
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