referensi tambahan jwbn pertanyaan audit

Bagi pihak yang berkepentingan atas laporan keuangan, pada umumnya menginginkan ketepatan waktu pengungkapan laporan keuangan. Ketepatan waktu ini terkait dengan manfaat dari laporan keuangan itu sendiri dan merupakan unsur penting dalam pengambilan keputusan investasi. Jika terdapat penundaan yang tidak semestinya dalam pelaporan, maka informasi yang dihasilkan akan kehilangan relevansinya. Tahun 2008, BAPEPAM dan Lembaga Keuangan mengeluarkan lampiran Keputusan Ketua BAPEPAM dan Lembaga Keuangan Nomor: KEP-460/BL/2008 tentang kewajiban penyampaian laporan berkala yaitu bahwa perusahaan publik wajib menyampaikan laporan keuangan tahunan yang telah diaudit selambat-lambatnya sembilan puluh hari setelah tanggal laporan keuangan tahunan. Perbedaan waktu antara tanggal laporan keuangan dengan tanggal opini audit dalam laporan keuangan mengindikasikan tentang lamanya waktu penyelesaian audit yang dilakukan oleh auditor (audit delay). Penelitian ini bertujuan untuk menganalisis pengaruh laba rugi dan ukuran perusahaan terhadap audit delay. Sampel yang digunakan dalam penelitian ini adalah 15 perusahaan Property dan Real Estate yang go publik di Bursa Efek Indonesia pada tahun 2006 – 2008, Dan Sumber data berasal dari Bursa Efek Indonesia, dan Pusat Refrensi Pasar Modal. Data yang diperoleh tersebut dianalisis dengan menggunakan Uji Regresi Linier Berganda dengan alat bantu komputer, yang menggunakan program SPSS. 16.0 For Windows Dari hasil analisis dapat disimpulkan bahwa hipotesis 1 yang menyatakan bahwa laba rugi berpengaruh terhadap audit delay pada perusahaan Property dan Real Estate yang Go Publik di Bursa Efek Indonesia, terbukti kebenarannya, dan untuk hipotesis 2 yang menyatakan bahwa ukuran perusahaan berpengaruh terhadap audit delay pada perusahaan Property dan Real Estate yang Go Publik di Bursa Efek Indonesia, tidak terbukti kebenarannya

My Daily Activities

My name is Sri Rejeki. I’ve been married to my amazing husband since, September 10th, 2003. He works as lecture in some University.  We have a beautiful daughter named Khadijah who is the center of our world. She is an amazing source of entertainment.She is first grade in Elementary School now.

Along with filling the roles stay at home mom and wife, I am a current full time worker. I work as an accountant at one of the banks in my town.

I spend my days at home with my wonderful daughter, doing the mom and wife thing. I like to take pictures and share them with anyone who will look at them. I consider my self to be very inexperienced with photography. I just like to take pictures.

I get up at 4 am every morning then wake my husband to take a pray together with my daughter.  After take a pray, we take a bath then my husband invite Khadijah to go around the house by bicycle. While I am busy in the kitchen preparing breakfast for my husband and my daughter. I also prepare some snack for my husband and my daughter. They like eat snack that I make. After breakfast we go together.

My husband drive us. We take my daughter to school first. After arrive at school, my daughter always kiss our hand before go to school. Then my lovely husband drive me to the office.

At lunch time, my husband always take me to go our favorite place to eat to lunch together. Then drive me again to the office. It's no problem for my husband because my office to his university is near.After I finish my work, about 3 pm, my husband come back again to my office to take me back home. But before back home, we go to my daughter's school to take her.

After arrive at home, we take a rest in the garden. we have a beautiful garden. We always gather in this place, play with our daughter and also her friends, because she sometimes invite her friends coming to home to study.

Maghrib, we go to Mosque together. My daughter who always invite us to take a pray in the Mosque. After back to home, I go to kitchen to prepare for dinner. My husband teach our daughter. Then we take dinner together. After dinner, we gather in family room. We always evaluate our daughter's development in this time. Then we go to sleep.

I love My Family...