Vous êtes sur la page 1sur 4

DAFTAR PUSTAKA

Ahmad, RAR, dan K.A. Kamarudin. 2003. Audit Delay and the Timeliness of Corporate
Reporting: Malaysian Evidence. Proceeding Hawaii International Conference on
Business. Hawaii.
Almosa, Saad A. dan Mohammad Alabbas. 2007. Audit Delay: Evidence from Listed Joint
Stock Companies in Saudi Arabia. http://www.google.com. Maret 2010.
Ardiannova, Bagus. 2009. The Behavior of Stock Price and Trading Volume Toward
Changes in the Index Composition: The Study of LQ 45 Index During 2006-2008
Period. Tesis. Universitas Gadjah Mada.
Ashton, R.H., John J. Willingham dan Robert K. Elliot. 1987. An Empirical Analysis of
Audit Delay. Journal of Accounting Research (Autumn). pp. 275-292.
Ashton, Robert H., Paul G. Graul dan James D. Newton. 1989. Audit Delay and the
Timeliness of Corporate Reporting. Contemporary Accounting Research. Vol. 5
No.2. pp. 657-673.
Beaver, William H. 2002. Perspective on Recent Capital Market Research. The
Accounting Research. Vol. 77 No. 2. pp. 453-474.
Boritz, J. Efrim dan Guoping Liu. 2006. Determinants of the Timeliness of Quarterly
Reporting: Evidence from Canadian Firms. http://www.ssrn.com. Desember 2008.
Carslaw, Charles A.P.N. dan Steven E. Kaplan. 1991. An Examination of Audit Delay:
Further Evidence from New Zealand. Accounting and Business Research. 22
(85). pp. 21-32.
Carslaw, Charles, Richard Mason dan John R. Mills. 2007. Audit Timeliness of School
District Audits. Journal of Public Budgeting, Accounting and Financial
Management. 19 (3). pp. 290-316.
Che-Ahmad, Ayoib dan Shamharir Abidin. 2008. Audit Delay of Listed Companies: a
Case of Malaysia. International Business Research. Oktober. Vol.1. No.4. pp. 3239.
Cho, Jang Youn dan Kooyul Jung. 1991. Earnings Response Coefficient: A Synthesis of
Theory and Empirical Evidence. Journal of Accounting Literature. Vol. 10. pp. 85116.

Courtis, J.K. 1976. Relationship Between Timeliness in Corporate Reporting and


Corporate Attributes. Accounting and Business Research. Winter. Pp. 45
56.
Cristian, Ivan K. 2004. Reaksi Investor atas Pengumuman Deviden terhadap Abnormal
Return dan Volume Perdagangan Saham: Studi Kasus di Bursa Efek Jakarta
Tahun 2003. Tesis. Pasca Sarjana Universitas Widyatama.
Cullinan, Charles P. 2003. Competing Size Theories and Audit Lag: Evidence from
Mutual Fund Audits. Journal of American Academy of Business. 3 (1/2). pp. 183189.
Dumontier, Pascal dan Bernard Raffournier. 2002. Accounting and Capital Markets: A
Survey of the European Evidence. The Evidence Accounting Review. Vol. 11-1.
pp. 119-151.
Dyer IV, James C. dan Arthur J. McHugh. 1975. The Timeliness of the Australian Annual
Report. Journal of Accounting Research. (Autumn). pp. 204-219.
Ettredge, Michael, Chan Li dan lili Sun. The Impact of Internal Control Quality on Audit
Delay in the SOX Era. http://www.ssrn.com. Desember 2008.
Ghozali, Imam. 2007. Aplikasi Analisis Multivariate dengan Program SPSS. Badan
Penerbit Universitas Diponegoro Semarang.
Givoly, Dan dan Dan Palmon. 1982. Timeliness of Annual Earnings Announcement:
Some Empirical Evidence. The Accounting Review. July. pp. 486-508.
Hartono, Jogiyanto. 2003. Teori Fortopolio dan Analisis Investasi. Edisi 3. BPFE UGM.
Yogyakarta.
Hartono, Jogiyanto. 2007. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalamanpengalaman. BPFE UGM. Yogyakarta.
Hossain, Monirul Alam dan Peter J. Taylor. 1998. Examination of Audit Delay: Evidence
from Pakistan. Proceeding Asian-Pacific Interdisciplinary Research in Accounting
Conference. Osaka.
Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan. Salemba Empat. Jakarta.
Ikatan Akuntan Indonesia. 2009. Standar Profesional Akuntan Publik. Salemba Empat.
Jakarta.
Indriantoro, Nur dan Bambang Supomo. 2000. Metodologi Penelitian Bisnis untuk
Akuntansi dan Manajemen. Edisi Pertama. BPFE UGM. Yogyakarta.
Jaggi, Bikki dan Judi Tsui. 1999. Determinants of Audit Report Lag: Further Evidence
from Hongkong. Accounting and Business Research. Vol. 30. No. 1. pp. 17-28.

Januarty, Harumi. 2006. Analisis Faktor-faktor yang Mempengaruhi Lamanya


Penyelesaian Audit (Audit Delay). Skripsi. Fakultas Ekonomi. Universitas
Brawijaya.
Lai, Kam-Wah dan Leo M.C. Cheuk. 2005. Audit Report Lag, Audit Partner Rotation and
Audit Firm Rotation: Evidence from Australia. http://www.ssrn.com. Desember
2008.
Lambert, Tamara A., Joseph F. Brazel dan Keith L. Jones. 2007. Unintended
Consequences of Accelerated Filings: Do Changes in Audit Delay Lead to
Changes in Earnings Quality?. www.ssrn.com. Desember 2008.
Lawrence, Janice E. dan Barry Bryan. 1998. Characteristics Associated with Audit Delay
in the Monitoring of Low Income Housing Projects. Journal of Public Budgeting,
Accounting and Financial Management. 10 (2). pp. 173
191.
Lawrence, Janice E. dan Hubert D. Glover. 1998. The Effect of Audit Firm Mergers on
Audit Delay. Journal Managerial Issues. 10 (2). pp. 151-164.
Naim, Ainun. 1999. Nilai Informasi Ketepatan Waktu Penyampaian Laporan Keuangan:
Analisis Empirik Regulasi Informasi di Indonesia. Jurnal Ekonomi dan Bisnis
Indonesia, Vol. 14. No.2. Hal. 85-89.
Newton, James D. dan Robert H. Ashton. 1989. The Association Between Audit
Technology and Audit Delay. Auditing: A Journal of Practice and Theory. Vol. 8.
Supplement. pp. 22-37.
Ponte, E.B., Rodriguez, T.E., dan Dominguez, C.B. 2008. Empirical Analysis of Delay in
the Signing of Audit Reports in Spain. International Journal of Auditing. Vo. 12.
No.2. pp. 129-140.
Prabandari, P.D.M. dan Rustiana. 2007. Beberapa Faktor yang Berdampak pada
Perbedaan Audit Delay: Studi Empiris pada Perusahaan-perusahaan yang
Terdaftar di BEI. Kinerja. Vol. 11. No.1. pp. 27-39.
Purbowati, Rachyu. 2009. Pengaruh Variabel-variabel Determinan terhadap Audit Delay
dan Dampaknya pada Reaksi Investor. Tesis. Program Pasca Sarjana. Fakultas
Ekonomi. Universitas Brawijaya.
Rachmawati, Systia. 2008. Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap
Audit Delay dan Timeliness. Jurnal Akuntansi dan Keuangan. Vol. 10. No. 1. Hal.
1-10.
Ratnawaty dan Toto Sugiharto. 2005. Audit Delay pada Industri Real Estate dan Properti
yang Terdaftar di Bursa Efek Jakarta dan Faktor yang Mempengaruhi. Pesat.
Jakarta. Hal. 288-300.
Republik Indonesia. 2008. Undang-undang No. 28 tentang Kebijakan Industri Nasional.

Sawir, Agnes. 2008. Ukuran Perusahaan. http://www.google.com. Maret 2010.


Schwartz, K. dan B. Soo. 1996. Evidence of Regulatory Non-Complience with SEC
Disclosure Rules on Auditor Changes. The Accounting Review 4 (October): pp.
555-572.
Sejati, Anggit Wasis. 2007. Analisis Faktor-faktor yang Mempengaruhi Audit Delay pada
Perusahaan Go Publik di Bursa Efek Jakarta Tahun 20032005. Skripsi.
Universitas Negeri Malang.
Utami, Wiwik. 2006. Analisis Determinan Audit Delay: Kajian Empiris di Bursa Efek
Jakarta. Bulletin Penelitian. No. 9. Hal. 1-15.
Whittred, G.P. 1980. Audit Qualification and the Timeliness of Corporate Annual Reports.
The Accounting Review. 4 (October). pp. 563-577.
Wirakusuma, Made Gede. 2008. Pengaruh Ketepatwaktuan Publikasi Laporan Keuangan
terhadap Kandungan Kualitas Informasi Laba Akuntansi di Pasar Modal
Indonesia. Jurnal Riset Akuntansi Indonesia. Vol. 11. No. 3. Hal. 286-311.