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Characteristics of the Audit Committee on Delay in Audit Reporting
Jurnal Pamator, 2023 The occurrence of audit delay is related to the characteristics of the audit committee which is reflected in various indicators. This study aims to analyze the effect of the characteristics of the audit committee consisting of the Audit Committee Chair ...
Jesni Jesni, Santi Yopie
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PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY
Jurnal Akuntansi Universitas Jember, 2022 Financial statements are the most important information for a company; therefore, the submission of financial reports must be timely so that the information provided remains reliable and relevant. Data from the Indonesia Stock Exchange shows that in 2021
Revira Luthfiyanti Pingass +1 more
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The Effect of Audit Fee, Audit Opinion, and KAP Size on Audit Delay
Indonesian Interdisciplinary Journal of Sharia EconomicsFinancial statements are the company's primary means of communication with stakeholders. External audits ensure the fairness of financial statements in accordance with accounting standards. However, delays in submitting financial statements (audit delay)
Syawalica Fifah Nurcahya, Sugeng Sugeng
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The effect of audit opinion, financial distress, and good corporate governance on audit delay
Keberlanjutan, 2022 This research examines the effect of financial distress, audit opinion, and good corporate governance on audit delays in Indonesian mining sector companies.
Sugiyanto Sugiyanto
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PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, DAN INCOME SMOOTHING TERHADAP AUDIT DELAY
Kompartemen: Jurnal Ilmiah Akuntansi, 2022 Perusahaan yang terdaftar di Bursa Efek Indonesia harus melakukan audit atas laporan keuangan mereka. Proses audit hingga menghasilkan opini terdapat audit delay.
Iren Meita Sirait
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The Impact of Audit Committee Independence and Size on the Audit Report Delay: An Applied Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2023 The timeliness of corporate annual financial reports is considered to be a vital factor affecting the effectiveness of information that is made available to external users.
Dr. Mohamed Ali Wahdan +2 more
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The Determinant of Audit Delay
Eksos, 2023 This study sought to ascertain and evaluate the impact of proximity to one another, audit committee financial expertise, CEO duality, and the nature of firm activities on the audit delay of state-owned corporations listed on the Indonesia Stock Exchange. In this study, a sample of state-owned businesses was chosen through the use of multiple regression
Murharsito Murharsito +1 more
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The Effect Of Profitability And Solvency On Audit Delay With Audit Tenure As Moderating Variables
Aksara, 2022 The purpose of this study is to determine whether profitability has a negative effect and solvency has a positive effect on audit delay with audit tenure as a moderating variable.
Nathalia Glorya Palit, Novie P. Sibilang
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The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023 This research aims to determine the ability of the debt to asset ratio (DAR) in moderating the factors that affect audit delay. By using a purposive sampling technique, the samples in this study were 27 food and beverage companies listed on the IDX for ...
Stefany Aurelia Souisa +2 more
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ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY
Accounting Profession Journal (APAJI), 2020 Audit delay is the time span required by the auditor to complete the audit task on the financial statements which can be calculated from the closing date of the company's books, 31 December to the date of issuance of the audit report.
I Dewa Made Endiana, I Kadek Apriada
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