Corporate Governance Factors On Audit Report Lag

DA Maharani, PRD Redjo - JAS (Jurnal Akuntansi …, 2023 - ejournal.isnjbengkalis.ac.id
This research aims to determine the effect of committee size, committee meetings, audits, the
proportion of independent commissioners, the board size, and company size on audit report …

Influence of audit committee, auditor industry specialization, and audit tenure on audit report lag

L Farumi, T Wahyudi, N Khamisah - … Management Analysis Journal …, 2023 - jurnal.umk.ac.id
This study examines the effect of audit committees, industry specialization auditors, and
audit tenure on audit report lag with debt to equity ratio and KAP reputation as control …

LITERATUR REVIEW: PENGARUH OPINI AUDITOR, KOMITE AUDIT, SERTA DEWAN KOMISARIS INDEPENDEN DALAM MEMPENGARUHI AUDIT REPORT LAG

IN Fajriani, A Widyaningsih… - Jurnal Ilmiah Akuntansi …, 2022 - journal.undiknas.ac.id
Abstract Auditor dan Dewan Komisaris Atas Audit Report Lag (Literature Review). Audit
Report Lag selalu menjadi sebuah masalah bagi perusahaan ketika mereka tidak …

KAJIAN AUDIT REPORT LAG DARI PERSPEKTIF TATA KELOLA KORPORASI: EKSPLORASI PERAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

DY Saputra, Z Zaitul, M Mahendri, RY Muslim… - JURNAL LENTERA …, 2024 - plj.ac.id
Audit report lag is an important aspect of accounting quality. However, there is a lack of
previous studies investigating why companies have auditors sign financial reports late; …

[PDF][PDF] KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020)

ANUR SAFITRI, HN Aisyiah - 2023 - eprints.iain-surakarta.ac.id
Penelitian ini berguna untuk mengetahui dan menganalisis pengaruh karakteristik komite
audit, yaitu independensi komite audit, kompetensi komite audit, gender komite audit dan …

The Influence of Audit Tenure, Audit Opinion and Committee Meetings on Audit Report Lag with Auditor Specialization as a Moderating Variable in Energy Sector …

RE Sapitri - Prosiding Simposium Ilmiah Akuntansi, 2024 - sia-iaikpd.fdaptsu.org
This study aims to test and analyze the ef ect of Audit Tenure, Audit Opinion and Committee
Meetings on Audit Report Lag with Auditor Specialization as a Moderating Variable in …

Pengaruh Efektivitas Komite Audit Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Industri Makanan Dan Minuman Yang Terdaftar Di Bei Tahun …

DA Qodriana, N Fachriyah - Reviu Akuntansi, Keuangan, dan Sistem …, 2024 - reaksi.ub.ac.id
This study aims to examine whether audit committee size, audit committee meeting
frequency, and audit committee expertise determine the audit committee effectiveness on …

[PDF][PDF] KAJIAN AUDIT REPORT LAG DARI PERSPEKTIF TATA KELOLA KORPORASI: EKSPLORASI PERAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

JBACB Pass, AP Padang - researchgate.net
Kajian ini ditujukan untuk menganalisis pengaruh atribut dewan pengawas/komisaris
(ukuran dan rapat), atribut audit (tenure dan opini) terhadap audit report lag. Riset ini juga …

Audit Report Lag in Manufacturing: Profitability, Characteristics, Governance Impact

S Nurfatimah, S Biduri - Academia Open, 2023 - acopen.umsida.ac.id
This quantitative research aims to examine the influence of profitability, company
characteristics, and corporate governance on the audit report lag in manufacturing …