Results 11 to 20 of about 201,088 (259)
Profita, 2019 ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence.
Dewi Sarifah Tullah +2 more
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Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 Penelitian ini dipilih karena memiliki urgensi dan tujuan tertentu yaitu untuk mengetahui bahwa adanya efek mediasi corporate governance pada hubungan antara opini audit terdapat pengaruh terhadap audit delay.
Sisobadodo Zendrato, Francis Hutabarat
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Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014
Jurnal Ekonomi dan Bisnis, 2016 Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders.
Ronald Tehupuring +1 more
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The Effect of Company Size, Operating Profit/Loss, and Reputation of KAP Auditor on Audit Delay
Jurnal Ilmiah Ilmu Administrasi Publik, 2019 This associative-causal study aimed determine the effect of company size, operating profit/loss, and reputation of the Public Accountant Firm (Kantor Akuntan Publik/KAP) auditor on audit delay, simultaneously and partially; and which of both variables ...
Muhammad Ridwan Tikollah +1 more
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Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 It is important to understand the factors that affect audit report delay, since this directly affects the timeliness of financial reporting, which is one of the most important qualitative attributes of financial statements. Old accounting information has
Gholamhossein Mahdavi +1 more
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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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Jurnal Akuntansi, 2015 Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel
Afina Survita Prameswari +1 more
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Jurnal Akuntansi, 2019 The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015.
Nila Aprila +2 more
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Jurnal Akuntansi dan Keuangan, 2021 The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay.
Rohana Dita Safitri +1 more
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Akrual: Jurnal Akuntansi, 2010 Abstrack This study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation.
Joicenda Nahumury
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