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Faktor-Faktor yang Mempengaruhi Audit Report Lag Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015.īecker, C. Determinants of Audit Report Lag and Corporate Governance in, 8(15), 151–163.Īrens, A. Agency Theory Dalam Perspektif Islam.Īpadore, K., & Noor, M. Audit reports timeliness : Empirical evidence from Jordan, Vol 62, pp1342–1349.Īnggraeni, D.M. Determinants of audit report lag Does implementing corporate governance have any impact ? Empirical evidence from Egypt.Īlkhatib, K., & Marji, Q. “Agency Theory and the Internal Audit.” Managerial Auditing Journal 9(8):8–12Īfify, H. However, the other factors such as institutional ownership and independence audit committee do not explain the application of high integrity in the financial statements of the companies.Adams, Michael B. The result s indicate that some determinants of integrity of financial statements such as managerial ownership, independent commissioners, KAP size, firm size and auditor tenure have significant effect to integrity of financial statement. They have all of the components which are used for this research, such as inventory method. The sample of this research is Indonesian manufacturing companies which is listed in 2008 to 2012 at Indonesia n Stock Exchange. This research examines the application of integrity of financial statements in companies and the determinants of integrity of financial statements. The conservatism is used to explain integrity of financial statements as signal positive for companies to attract investors, because agreeing conservatism for preparation of financial statements will increase quality of income. It helps companies to increase financial information with faithfulness representation and reduce agency costs of minimize conflict of interest. Integrity is one of use fullthings to increase the accuration of financial statement and the quality of decision making. BibTex Citation Data : = įinancial Statement is the one of very important components to make decisions for stakeholders, bondholders and others.