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Anteseden Audit Report Lag dengan Kualitas Audit sebagai Pemoderasi

Ekonomi Digital
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh dari Key Audit Matters, Audit Tenure, Financial Distress, Kompleksitas Operasi Perusahaan, dan Gender Executive Officer terhadap Audit Report Lag dengan Kualitas Audit sebagai pemoderasi.
Maulindieta Alvia Nugraha, Vinola Herawaty   +1 more
openaire   +1 more source

Pengaruh Mekanisme Good Corporate Governance Terhadap Audit Report Lag [PDF]

, 2015
The purpose of this research is to analyze the internal factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange.
Faishal, M. (Muhammad), Hadiprajitno, P. B. (P)   +1 more
core  

Faktor-faktor Yang Berpengaruh Terhadap Audit Report Lag [PDF]

, 2015
Timeliness of financial reporting is important to all user to make decision based from information in the financial report. This study aimed to examine the effect of profitability, solvency, the size of the company, the audit opinion, the life of the ...
Dewangga, A. (Arga), Laksito, H. (Herry)
core   +3 more sources

Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Lama Waktu Penyelesaian Audit Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2015) [PDF]

, 2018
This study aims to examining the effects of profitability, solvency, firm size and firm age on audit report lag. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2015.
, Drs. Eko Sugiyanto M.Si, Pratama, Shella Ayu Winda   +1 more
core  

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, UMUR PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG [PDF]

, 2015
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, UMUR PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG
Komar Darya, Ak., M.M., CA., Drs., WARDOYO, MUHAMMAD   +1 more
core  

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

Akuntansi Dewantara, 2021
This study aims to examine the factors that affect the audit report lag. They are size of public accountant, age of the listing company, size of the company, debt to equity ratio, commissioners, and independent commissioner. The population of the study is the property and real estate companies registered in the Indonesia Stock Exchange the period of ...
openaire   +1 more source

Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan yang Terdaftar di Bursa Efek Indonesia [PDF]

, 2017
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.
Dura, J. (Justita)
core  

Governance Risk Compliance Integration in Analyzing Determinants of Audit Report Lag

Jurnal Ilmiah Akuntansi
Despite rapid technological disruption and strict regulatory deadlines, there remains limited empirical understanding—particularly in the Indonesian context—of how governance, risk, and compliance (GRC) mechanisms, internal audit leadership ...
Novia Wijaya, Anastasia Angelica Halim
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG

E-Jurnal Akuntansi TSM
This study aims to find empirical evidence regarding the factors that influence audit report lag. The independent variables in this study are the characteristics of the audit committee, financial conditions, complexity of corporate accounting, auditor reputation, audit tenure, audit opinion, and independent commissioners.
Dicky Muhammad Faiz, Arwina Karmudiandri
openaire   +1 more source

Pengaruh Auditor Switching Terhadap Audit Report Lag

Jurnal Ekonomi, Akuntansi, dan Perpajakan
This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used
null Inday Hardika, null Sumarno Manrejo, null Bambang Prayogo   +2 more
openaire   +1 more source