Authors:

Made Dania Kristiantini, I Ketut Sujana

Abstract:

“In order to provide benefits to its users, the financial statements must fulfill the qualitative characteristics. One of the qualitative characteristics is timeliness. This study has purpose to prove the effect of audit opinion, audit tenure, independent commissioners, and managerial ownership on the timeliness of financial reports publication of banking companies listed on the Indonesia Stock Exchange. This study use purposive sampling as its sampling technique. Data analysis technique used is logistic regression with significance 5%. The test results indicate that the audit opinion, audit tenure, independent commissioners, and managerial ownership positively affects the timeliness of financial statement publication banking companies listed in Indonesia Stock Exchange period 2013-2015.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-28367

Published

2017-07-14

How To Cite

KRISTIANTINI, Made Dania; SUJANA, I Ketut. PENGARUH OPINI AUDIT, AUDIT TENURE, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN.E-Jurnal Akuntansi, [S.l.], v. 20, n. 1, p. 729-757, july 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-28367. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 20 No 1 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License