Results 11 to 20 of about 69,729 (308)
Audit Committee, Board, and Audit Report Lag
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2021 Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to
Ahmad Iskandar Rahmansyah +2 more
openaire +2 more sources
Karakteristik Komite Audit Pada Audit Report Lag
E-Jurnal Akuntansi, 2021 This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed
Ida Bagus Putra Astika +1 more
openaire +2 more sources
Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity
Jurnal Ilmiah Wahana Akuntansi, 2022 This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag
Amrizal
doaj +1 more source
The Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (Journal of Accounting and Business Education), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag.
Angelia Monique, Iman Harymawan
doaj +1 more source
Effects of Presence of Audit Committee and Its Characteristics on Audit Report [PDF]
مجله دانش حسابداری, 2016 This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence.
Mehdi Salehi +2 more
doaj +1 more source
AUDITOR CHARACTERISTICS AND AUDIT OPINION: DOES AFFECT THE AUDIT REPORT LAG?
Akuntansi Dewantara, 2022 Tujuan penelitian ini adalah untuk mengetahui pengaruh reputasi auditor, opini audit, auditor switching, audit tenur terhadap audit report lag. Penelitian ini dilakukan pada 327 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 ...
Ni Kadek Lita Dwiyanti +2 more
doaj +1 more source
Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the ...
Finka Febrianingrum +4 more
doaj +1 more source
Does Audit Committee Busyness Impact Audit Report Lag?
International Journal of Financial Studies, 2023 We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 firm-year observations from 140 non-financial firms was used.
Awatif Hodaed Alsheikh +1 more
openaire +2 more sources
Audit Committee Characteristics, Profitability, and Audit Report Lag
Wiga : Jurnal Penelitian Ilmu Ekonomi, 2022 Lag in the audit report is the delay in the completion of the independent auditor's report by the auditor who audits the client's financial statements. Financial statements need to be presented in a timely manner in order to be able to use them as a basis for decision making and to keep them current.
Devi Novitasari Putri Wibowo +1 more
openaire +1 more source
AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI
JURNAL AKUNTANSI DAN AUDITING, 2021 Obtaining evidence regarding audit report lag and influencing factors is the main objective of this study. All mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period were made the population in this study. The purposive sampling technique was used as the basis for obtaining a representative sample, so that a sample of 15 ...
Rima Dwi Jayati +2 more
openaire +1 more source