Results 41 to 50 of about 69,729 (308)

Pengaruh Opini Audit, Audit Tenure, dan Komite Audit Terhadap Audit Report Lag

Accounting Student Research Journal, 2022
Penelitian ini menggunakan studi kuantitatif yang bertujuan untuk memastikan secara empiris adanya pengaruh dari opini audit, audit tenure, dan komite audit serta pandemi covid-19 sebagai variabel kontrol terhadap keterlambatan laporan keuangan (audit report lag).
Feby Rosa Utari Uly, Wisnu Julianto
openaire   +1 more source

Determinan audit report lag dengan adopsi teknologi informasi sebagai moderasi pada bursa efek tiga negara

Akuntansi dan Teknologi Informasi
Purpose – 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, Agus Widarsono, Mimin Widaningsih   +2 more
doaj   +1 more source

The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud

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
doaj   +1 more source

Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag

JURNAL EKSPLORASI AKUNTANSI, 2019
This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017.
Salma Taqwa, Ihsanul Fakri
openaire   +2 more sources

DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS

Tạp chí Khoa học Đại học Đà Lạt, 2018
The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression
Nguyễn Thanh Hồng Ân, Hoàng Mai Phương   +1 more
doaj   +1 more source

Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government

Riset Akuntansi dan Keuangan Indonesia, 2023
Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of
Andy Dwi Bayu Bawono, Noer Sasongko, M Mustofa   +2 more
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI [PDF]

, 2019
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, kepemilikan institusional dan komite audit terhadap audit report lag dengan reputasi Kantor Akuntan Publik (KAP) sebagai variabel pemoderasi. Populasi dalam penelitian ini
ROSALIA, YULIESTI
core  

PENGARUH AUDIT RISK, AUDIT COMPLEXITY, DAN AUDIT EXPERTISE TERHADAP AUDIT REPORT LAG

Jurnal MEBIS (Manajemen dan Bisnis), 2020
Perkembangan pasar modal di Indonesia menyebabkan permintaan akan transparansi posisi keuangan perusahaan yang andal dan terkini. Laporan keuangan disusun dan disajikan setidaknya setahun sekali untuk memenuhi kebutuhan pemangku kepentingan, misalnya kebutuhan investor atas informasi tentang laporan keuangan perusahaan sebelum ...
Luqita Romaisyah, Mochamad Ardhan Fadhlan   +1 more
openaire   +2 more sources

Evaluation of a novel EHR sidecar application to display RA clinical outcomes during clinic visits: results of a stepped‐wedge cluster randomized pragmatic trial

Arthritis Care &Research, Accepted Article.
Objective We developed a novel EHR sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk, Jing Li, Cathy Nasrallah, Cherish Wilson, Alicia Hamblin, Christine Hariz, Cammie Young, Stephen Shiboski, Emma Kersey, Mary Nakamura, Judith F. Ashouri, Mehrdad Matloubian, Andrew J. Gross, Jennifer Barton, Beth Berrean, Jonathan Prugh, Jinoos Yazdany   +16 more
wiley   +1 more source

PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG (ARL) DENGAN SPESIALISASI INDUSTRI KANTOR AKUNTAN PUBLIK (KAP) SEBAGAI VARIABEL PEMODERASI [PDF]

, 2017
This research aims to examine the association between audit tenure and audit report lag (ARL) and the impact of audit firm industry specialization as moderating variable between audit tenure and audit report lag (ARL).
HARTONO, Chintya Stephania, LAKSITO, Herry   +1 more
core