Results 31 to 40 of about 69,002 (209)
Riset Akuntansi dan Keuangan Indonesia, 2018 This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.
Kurnia Rina Ariani, Andy Dwi Bayu Bawono
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OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM
El Muhasaba: Jurnal Akuntansi, 2021 The information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS.
Santika Maya Rindika +1 more
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Hitit Sosyal Bilimler Dergisi, 2022 Bu çalışma, Kilit Denetim Konularının Türkiye'deki Denetim Raporu Gecikmesi üzerindeki etkisini ve Denetim Raporu Gecikmesi ile bazı denetçi ve firma özellikleri arasındaki ilişkiyi analiz etmeyi amaçlamıştır. Bağımlı ve bağımsız t-testleri, ANOVA yöntemi ve Kruskal Wallis Testi uygulanarak hipotezlerin test edilmesinde SPSS 28 programı kullanılmıştır.
Turgay SAKIN, Sultan KUZU YILDIRIM
openaire +3 more sources
Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2014 Introduction: Audit report lag is directly associated with audit efficiency and timely announcement of earnings. Moreover, the time of audit report is one of the important factors in determining the timeliness of corporate financial reporting.
S. A. Vaez, V. Ahmadi
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Pengaruh Return On Asset dan Ukuran Perusahaan Terhadap Audit Report Lag
Islamic Economics and Business Review, 2023 The timeframe required to complete the audit process of financial statements can impact a company's timeliness in submitting financial reports to the public.
Mila Ari Sri Mulyani +3 more
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Tournament incentives and audit report lag: Further evidence
Corporate Ownership and Control, 2023 Organizations design their executive compensation such that there is a significant variance between the remuneration of the chief executive officer (CEO) and senior executives directly below them. This introduces a tournament among the top executives to determine who among them is best suited to succeed the current CEO.
Ebenezer K. Lamptey +2 more
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Audit report lag and the cost of equity capital [PDF]
Journal of Capital Markets StudiesPurpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan +2 more
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PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN REPUTASI AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG [PDF]
, 2020 Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, solvabilitas, ukuran perusahaan, dan reputasi akuntan publik terhadap audit report lag.
AYUNINGTYAS, MASHITA IZA
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Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa +2 more
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Sriwijaya International Journal of Dynamic Economics and Business, 2022 This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange
Emma Rani Nuristya, Dwi Ratmono
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