PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2016) [PDF]
, 2018 The purpose of this study is to examine the impact of audit tenure on audit report lag and the impact of auditor industry specialization on the association between audit tenure on audit report lag.
RATMONO , Dwi, WIDYASTUTI, Heningtyas
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PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), 2022 The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id.
Joyce Margaretha Sagala +1 more
openaire +1 more source
PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013 – 2015) [PDF]
, 2017 This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).
MICHAEL, Candra Jimmi, ROHMAN, Abdul
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Jurnal Akuntansi Universitas Jember, 2015 The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of
Ja’far Aziz Hariza +2 more
doaj +1 more source
PENGARUH UKURAN PERUSAHAAN, STATUS KAP, KOMPLEKSITAS AUDIT, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]
, 2017 Companies’ financial statements should be presented on time to be useful in stakeholders’ decision making. Published financial statements should be audited by a public accountant to provide assurance to stakeholders that the financial statements already ...
ACHMAD , Tarmizi, ZHARIFAH, Nur
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ANALISIS PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALIS INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2014) [PDF]
, 2016 The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the financial companies listed on the Indonesia Stock Exchange. The examined factors of this research are audit tenure as the independent variable,
ILMIYATI, Indah, RATMONO , Dwi
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PENGARUH AUDIT TENURE YANG DIMODERASI OLEH AUDITOR SPESIALIS INDUSTRI DAN PENGARUH UKURAN KAP TERHADAP AUDIT REPORT LAG (ARL) (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia tahun 2012-2014 ) [PDF]
, 2016 This research aims to analyze effect of public accounting firms size and audit tenure with industry specialists auditor as a moderator variable on the audit report lag (ARL) non-financial company listed in stock exchange year 2012 – 2014.
AMAL, Abdul Faathir, ROHMAN, Abdul
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Does managerial entrenchment affect audit report lag?
Corporate Ownership and Control, 2021 We examine the association between audit report lag (ARL) and managerial entrenchment using data spanning 2008-2016. We use regression analysis and data obtained from publicly available sources to construct our sample consisting of 5,155 firm-year observations and 807 unique firms to investigate whether the behavior of entrenched managers influences ...
Ebenezer K. Lamptey +2 more
openaire +1 more source
Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?
Cogent Business & Management, 2023 This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees ...
Ebenezer Nana Yeboah +2 more
doaj +1 more source
PENGARUH PROFITABILITAS, SOLVABILITAS, AUDITOR SPESIALISASI INDUSTRI DAN PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG [PDF]
, 2018 This study aims to examine the effect of profitability, solvency, industry specialist auditor, and auditor switching on audit report lag of manufacturing companies. The dependent variable in this study is audit report lag, while the independent variables
FAJAR, Annisa Fatkha Laila +1 more
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