DAFTAR PUSTAKA. governance have any impact? Empirical evidence from Eqypt. Journal of

Transkripsi

1 DAFTAR PUSTAKA Afify, H. A. E. (2009). Determinants of audit report lag: does implementing corporate governance have any impact? Empirical evidence from Eqypt. Journal of Applied Accounting Research, 10(1), Ahmad. A. C., & Abidin. A. (2008) Audit Delay of Listed Companies: A Case of Malaysia. International business research, 1(4). Ahmad. R. A. R., & Kamarudin. K. A. B., (2003), Audit Delay and The Timeliness of Corporate Reporting: Malaysian Evidence. Al-ghanem, W. & Hegazy, M. (2011). An empirical analysis of audit delay and timeliness of corporate financial reporting in Kuwait. Eurasian Business Review, 1, Ansah. S. O., & Leventis. S. (2006). Timeliness of Corpo rate Annual Financial Reporting in Greece. European Accounting Review, 15(2), Ashton, R. H., Graul, P. R., Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), Ashton. et al. (1987). An Empirical Analysis of Audit Delay. Journal of Accounting Research, 25(2). 57

2 58 Behrouzi. A., Banimahd. B., & Soleymani. A. (2013). Audit Fees and Timeliness of Accounting Information: Evidence from Iran. Journal of Basic and Applied Scientific Research, 3(6), Carslaw, C. A. P. N., & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), Fitri. F. A., & Nazira (2009). Analisis Ketepatan Waktu Penyampaian Laporan Keuangan Kepada Publik: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Telaah dan Riset Akuntansi, 2(2), Ghozali, I. (2001). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbitan Universitas Diponegoro. Givoly. D., & Palmon. D. (1982). Timeliness of Annual Earnings Announcements: Some Empirical Evidence. The Accounting Review, 7(3). Indriantoro, N., & Supomo, B. ( 2011). Metodologi penelitian bisnis edisi pertama. Yogyakarta: BPFE. Ishak, I., Sidek, A. S. M., & Rashid, A., A. (2010). The effect of company ownership on the timeliness of financial reporting: Empirical evidence from Malaysia. Unitar E-Journal, 6(2).

3 59 Istiqomah. D. B. (2010). Analisis Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Kepemilikan Publik Terhadap Keterlambatan Publikasi Laporan Keuangan. Perpustakaan.uns.ac.id. Juanita. G., & Satwiko. R (2012). Pengaruh Ukuran Kantor Akuntan Publik, Kepemilikan, Laba Rugi, Profitabilitas dan Solvabilitas terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi, 14(1), Kadir, A. (2011). Faktor -faktor yang berpengaruh terhadap ketepatan waktu pelaporan keuangan: Studi empiris pada perusahaan manufaktur di Bursa Efek Jakarta. Jurnal Manajemen dan Akuntansi, 12(1). Karim. W., Ahmed. K., Islam. A., (2006). The Effect of Regulation on Timeliness of Corporate Financial Reporting: Evidence From Bangladesh. JOAAG, 1(1). Khasharmeh, Hussein Ali & Khaled Aljifri (2010). The Timeliness of Annual Reports in Bahrain and the United Arab Emirates: An Empirical Comparative Study. The Internaional Journal of Business and Finance Research, 4 (1). Lee. H. Y., & Jahng. G. J. (2008). Determinants of Audit Report Lag: Evidence From Korea-An Examination of Auditor-Related Factors. The Journal of applied Business Research, 24(2). Louwers. T. J. (1998). The Relation Between Going -Concern Opinions and The Auditor s Loss Function. Journal of Accounting Research, 36(1).

4 60 Manufaktur di Bursa Efek Jakarta. Margaretta. S., & Soepriyanto. G. (2012). Penerapan IFRS dan Pengaruhnya Terhadap Keterlambatan Penyampaian Laporan Keuangan: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia Periode Tahun Binus Business Review, 3(2). Modugu, P. K., Eragbhe, E., & Ikhatua, O. J. (2012). Determinants of audit delay in Nigeria companies: Empirical evidence. Research Journal of Finance and Accounting, 3(6). Ng, P. P. H., & Tai, B. Y. K. (1994). An empirical examination of the determinants of audit delay in Hong Kong. British Accounting Review, (26), Nor, M. N. M., Shafie, R., & Hussin, W. N. W. (2010). Corporate and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 6(2), Oladipupo. A. O., & Ilaboya. O. J. (2013). Late Culture of Corporate Financial Reporting in Nigeria. African Journal of Social Sciences, 3(4). Pengaruh Ukuran Perusahaan, Anak Perusahaan, Leverage dan Ukuran KAP terhadap Audit Delay. E-Journal Akuntansi Universitas Udayana, 8(2),

5 61 Pourali. et al. (2013). Investigation of Effective Factors in Audit Delay: Evidence from Tehran Stock Exchange (TSE). Research Journal of Applied Sciences, Engineering and Technology, 5(2), Saleh, R. Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan Santoso, S. (2000). Buku latihan SPSS statistik parametric. Jakarta: PT. Elex Media Komputindo. Shukeri, S. N., & Nelson, S. P. (2011). Timeliness of annual report: Some empirical evidence from Malaysia. Research Paper. Sudrajat (2009). Fakor -faktor yang mempengaruhi waktu penyelesaian pelaporan keuangan: Studi kasus pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia. Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi, 1(2). Sulthoni. M. (2013). Determinan A udit Delay dan Pengaruhnya Terhadap Reaksi Investor. Jurnal Akuntansi Aktual, 2(1), Sunaningsih. S. N., & Rohman. A. (2014). Faktor-faktor yang Berpengaruh Terhadap Audit Delay (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011 dan 2012). Diponegoro Journal of Accounting, 3(2).

6 62 Turel, A. (2010). Timeliness of financial reporting in emerging capital markets: Evidence from Turkey. Journal of the School of Business Administration, 39(2), Utami, W. (2006). Analisis determinan audit delay kajian empiris di Bursa Efek Jakarta. Bulletin Penelitian, (9). Walker. A., & Hay. D. (2013). Non -Audit Services and Knowledge Spillovers An Investigation of The Audit Report Lag. Meditari Accountancy Research, 21(1). Wang. J., & Song. L. (2006). Timeliness of Annual Reports of Chinese Listed Companies. Journal of Chinese Economics and Business Studies, 4(3), Yaacob. N. H., & Ahmad. A. C. (2011). IFRS Adoption and Audit Timeliness: Evidence from Malaysia. The Journal of American Academy of Business, 17(1).