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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Advanced Materials, EarlyView.The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti +8 more
wiley +1 more source
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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Advanced Materials, EarlyView.Due to excellent physical and chemical stability, the novel designed fluorine‐free polymers with aliphatic‐chain backbones (SP‐PAC12‐QP) are regarded as promising and universal alternatives to perfluorosulfonic acid membranes. Their performances are further improved by physical reinforcement, where the fuel cell performance under high temperature and ...
Fanghua Liu +5 more
wiley +1 more source
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 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
Materials and System Design for Self‐Decision Bioelectronic Systems
Advanced Materials, EarlyView.This review highlights how self‐decision bioelectronic systems integrate sensing, computation, and therapy into autonomous, closed‐loop platforms that continuously monitor and treat diseases, marking a major step toward intelligent, self‐regulating healthcare technologies.
Qiankun Zeng +9 more
wiley +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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Influence of audit committee and internal audit on audit report lag
International Journal of Research in Business and Social Science (2147- 4478), 2020 This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive ...
Ratna Juwita +2 more
openaire +2 more sources