Results 1 to 10 of about 69,729 (308)
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock ...
Dwi Anjani +2 more
doaj +3 more sources
Further evidence regarding the effect of KAMs on audit report lag. [PDF]
PLoS ONEThis paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country.
Ayşegül Ciğer +2 more
doaj +2 more sources
PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG? [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis.
R Wedi Rusmawan Kusumah +1 more
doaj +3 more sources
ANALISIS DETERMINAN AUDIT REPORT LAG
Jurnal Riset Akuntansi Kontemporer, 2018 The purpose of this research is to determine the effect of leverage, size of company, audit quality and accounting result simultaneously or partially to the audit report lag. The type of this research is descriptive verificative.
Gilang Satrya Ramadhan +2 more
doaj +3 more sources
The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies [PDF]
Binus Business Review, 2016 Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial
Adlina Nindra Hapsari +2 more
doaj +3 more sources
Corporate Governance Factors On Audit Report Lag
JAS (Jurnal Akuntansi Syariah), 2023 This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag.
Destin Alfianika Maharani +1 more
doaj +2 more sources
Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
doaj +1 more source
DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG [PDF]
Media Riset Akuntansi, Auditing & Informasi, 2021 This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of ...
Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya +1 more
openaire +1 more source
Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
Accounting and Management Journal, 2023 This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian ...
Yohanes Mario Pratama
doaj +1 more source
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source