Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia

Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia

Audit report is an important source of information that is used by investors, shareholders, bankers, trade creditors, governments, and the public. Therefore, delays in the issuance of financial statements should be avoided so that stakeholders can use the information contained in the financial state...

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Main Author: Azliana, Seliman
Format: Thesis
Language:eng
eng
Published: 2018
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/8192/1/s821432_01.pdf
https://etd.uum.edu.my/8192/2/s821432_02.pdf
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id my-uum-etd.8192
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abidin, Shamharir
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Azliana, Seliman
Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia
description Audit report is an important source of information that is used by investors, shareholders, bankers, trade creditors, governments, and the public. Therefore, delays in the issuance of financial statements should be avoided so that stakeholders can use the information contained in the financial statements in a timely manner to make important decisions. This study investigates the influence of auditors in the relationship between business complexity and audit delay among Malaysian listed companies on the main markets and the ACE market by using secondary data from Bursa Malaysia. Audit delay is measures based on the difference in number of days between the closing date of the company account were closed to the date of the external auditor's report issued. This study covers 349 listed companies on Bursa Malaysia for 2015 and 2016 (N = 698). It was found that the companies, on average, took more than three months to release their financial reports. The findings show that auditor type, number of subsidiaries, leverage, sign of income and company size are significantly related to audit delay. While audit opinion and the proportion of receivables and inventory to total asset are insignificant towards audit delay. This study recommends that future studies use the actual time spent on auditing the company accounts and not based on the number of days taken to complete the audit work because by using real time in identifying audit delays will give the more accurate results.
format Thesis
qualification_name other
qualification_level Master's degree
author Azliana, Seliman
author_facet Azliana, Seliman
author_sort Azliana, Seliman
title Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia
title_short Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia
title_full Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia
title_fullStr Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia
title_full_unstemmed Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia
title_sort peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di bursa malaysia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2018
url https://etd.uum.edu.my/8192/1/s821432_01.pdf
https://etd.uum.edu.my/8192/2/s821432_02.pdf
_version_ 1747828347413463040
spelling my-uum-etd.81922022-02-15T01:02:42Z Peranan juruaudit dalam hubungan di antara kompleksiti dan kelewatan audit bagi syarikat-syarikat yang tersenarai di Bursa Malaysia 2018 Azliana, Seliman Abidin, Shamharir Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting Audit report is an important source of information that is used by investors, shareholders, bankers, trade creditors, governments, and the public. Therefore, delays in the issuance of financial statements should be avoided so that stakeholders can use the information contained in the financial statements in a timely manner to make important decisions. This study investigates the influence of auditors in the relationship between business complexity and audit delay among Malaysian listed companies on the main markets and the ACE market by using secondary data from Bursa Malaysia. Audit delay is measures based on the difference in number of days between the closing date of the company account were closed to the date of the external auditor's report issued. This study covers 349 listed companies on Bursa Malaysia for 2015 and 2016 (N = 698). It was found that the companies, on average, took more than three months to release their financial reports. The findings show that auditor type, number of subsidiaries, leverage, sign of income and company size are significantly related to audit delay. While audit opinion and the proportion of receivables and inventory to total asset are insignificant towards audit delay. 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