Results 91 to 100 of about 69,002 (209)

Pengaruh Audit Tenure dan Ukuran Kap terhadap Audit Report Lag dengan Spesialisasi Industri Auditor sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]

, 2017
This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).The populations in this study
Michael, C. J. (Candra), Rohman, A. (Abdul)   +1 more
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PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018
This study aims to determine the effect of profitability, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 105 companies with purposive sampling
Justita Dura
doaj   +1 more source

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN PROPORSI WANITA DALAM KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN AUDIT FEE SEBAGAI VARIABEL INTERVENING [PDF]

, 2017
This study aimed to examine the effect of firm size, profitability, and the proportion of women in the audit committee on audit report lag. either directly or indirectly through audit fee on companies listed in the Indonesia Stock Exchange.
GHOZALI, Imam, PUTRI, Wandita Nanda
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The role of audit report lag on the relationship between auditor industry specialization and audit fees [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد
Objective: “The purpose of this study is to investigate the effect of auditor industry specialization on audit fees and audit report lag. In addition, this study examines the effect of audit report lag on the relationship between auditor industry ...
Gholamreza Soleimani Amiri, Neda Pourgholamreza   +1 more
doaj  

PENGARUH TENURE AUDIT DAN IMPLEMENTASI IFRS DI INDONESIA TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]

, 2016
This study aimed to analyze the affecting between audit tenure, IFRS’s implementation to audit report lag (ARL) and the impact of auditor industry specialization on the association between audit tenure, IFRS’s implementation to audit report lag (ARL ...
PURWANTO, Agus, WAHYUNI, Widya
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Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Bank Umum Syariah (Bus) Di Indonesia Tahun 2012-2016 [PDF]

, 2018
This study aims to provide empirical evidence of the influence of profitability, solvency, audit opinion, profit and loss, reputation of KAP, and company size on audit report lag at Sharia Commercial Bank (BUS) in Indonesia 2012-2016.
, Dr. Zulfikar, S.E., M.Si.,, Thahara, Afifah   +1 more
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Audit report lag and key audit matters in Australia

International Journal of Disclosure and Governance
Abstract We aim to investigate the impact of mandatory key audit matters (KAMs) disclosure on audit report lag (ARL). Additionally, we examine the potential moderating effect of firm size on the association between KAMs and ARL. We conduct Ordinary Least Square regression analyses using a sample of 602 firm-year observations from 2018 to 2020.
Md. Mustafizur Rahaman, Md. Borhan Uddin Bhuiyan   +1 more
openaire   +1 more source

Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag?

Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
This study investigates the impact of corporate governance attributes, particularly the board of directors and audit committee, on the firm value of property and real estate companies in Indonesia.
Lusi Kurnia, Muhammad Saifi, Cacik Rut Damayanti   +2 more
doaj   +1 more source

ANALISIS FAKTOR-FAKTOR DETERMINAN AUDIT REPORT LAG (ARL) PADAPERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2012-2013 [PDF]

, 2015
One of the qualitative characteristics attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting.
SUNDALIA, Julietta, YUYETTA, Etna Nur Afri   +1 more
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ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) [PDF]

, 2015
The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange.
HADIPRAJITNO , P Basuki, SUTIKNO, Yosua Martin   +1 more
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