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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
doaj +1 more source
Kemampuan Ukuran Perusahaan Memoderasi Determinasi Audit Delay
Abstrak: Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh leverage, complexity of operational, dan kualitas audit terhadap audit delay.
Zakaria, Wisnu +2 more
core +1 more source
Risk factors for delay in symptomatic presentation: a survey of cancer patients [PDF]
Background: Delay in symptomatic presentation leading to advanced stage at diagnosis may contribute to poor cancer survival. To inform public health approaches to promoting early symptomatic presentation, we aimed to identify risk factors for delay in ...
F Warburton +10 more
core +1 more source
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
doaj +1 more source
Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?
The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity.
Rizal Mawardi, Laela Lanjarsih
doaj +1 more source
Financial statements delivered promptly are useful in analyzing and making decisions in the economic field that can contribute to national economic growth.
Astuti Astuti +2 more
doaj +1 more source
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT DELAY
Penelitian ini berjudul pengaruh profitabilitas, ukuran perusahaan, dan opini audit terhadap audit delay. Fenomena yang sedang terjadi pada perusahaan sektor industri barang konsumsi yaitu perusahaan mengalami keterlambatan penyampaian laporan keuangan ...
Putra, I Gst B Ngr Panji +2 more
core +1 more source
This study to analyze the influence of company size, profitability of the Company, the Company Solvency, Auditor Opinion, Earning Per Share and Total Audit Committee Audit Delay either partially or simultaneously on the company LQ 45 listed in the ...
Poppy Indriani, Titan Terzagie
doaj +1 more source
Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay
This research aims to determine the impact of firm age, Size of Public Accounting Firm (PAF size), and firm solvency on audit delay. The population in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX)
Oktariansyah Oktariansyah +2 more
doaj +1 more source
CONTRIBUTING FACTORS TO THE AUDIT DELAY
Telah dilakukan banyak penelitian mengenai keterlambatan pelaporan audit dalam perusahaan yang terdaftar di Bursa Efek Indonesia, tetapi hasil yang diperoleh masih beragam. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pelaporan audit tersebut, berupa ukuran bisnis, ukuran KAP, komite audit ...
Vita Elisa Fitriana, Novianti Augustina
openaire +1 more source

