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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, Cokorda Istri Mas Pradnyadari Pemayun   +1 more
openaire   +2 more sources

Antecedents of Audit Report Lag with Audit Quality as a Moderator

Journal of Accounting and Strategic Finance, 2023
This study aims to test and determine the effect of key audit matters, audit tenure, financial distress, operational complexity, and gender chief executive officer (CEO) on audit report lag with audit quality as a moderator. This study uses secondary data collected from the Indonesia Stock Exchange (IDX), the Ministry of Finance Information and ...
Vinola Herawaty, Maulindieta Alvia Nugraha   +1 more
openaire   +1 more source

Peran Reputasi Kap Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Profitabilitas Terhadap Audit Report Lag

Akuntansi Dewantara
The purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the IDX
Weni Weni, Gita Desyana, Muhsin Muhsin
doaj   +3 more sources

Earnings management and audit report lag: The role of audit risk-Tunisian evidence [PDF]

Contabilitate şi Informatică de Gestiune, 2022
Research question: This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation.
Imen Fakhfakh, Anis Jarboui
doaj   +1 more source

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, Nina Dwi Setyaningsih   +1 more
doaj   +1 more source

The Characteristics of Auditee and Audit Report Lag

Jurnal Riset Akuntansi Terpadu, 2021
  The purposes of this study was to examine the effect of auditee characteristics as reflected by ROE, company size, DER and PAF’s (Public Accounting Firm) reputation on Audit Report Lag. Companies engaged in Real Estate and Property listed on the Indonesia Stock Exchange for the period 2011-2014 are used in this study.
Dodik Juliardi Iksan, Yoyok Cahyono, Popong Suryani   +2 more
openaire   +3 more sources

PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING

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
doaj   +1 more source

Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange

Journal of Accounting Research, Organization and Economics, 2022
Purpose– This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor ...
Sudradjat Sudradjat, Muhamad Umar Mai
doaj   +1 more source

The Mediating Effect of Audit Delay on the Relationship between Standard Audit Report and Firm’s Access to Finance: Evidence from Egypt [PDF]

المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023
Firms are seeking different sources of finance to run their businesses and acquire more assets to grow and expand. To reach these sources of finance, firms try to convey positive messages to outsiders, related to their earnings quality, operations, and ...
Hebatallah Badawy
doaj   +1 more source

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
doaj