Penelitian kuantitatif ini bertujuan untuk menganalisis pengaruh rasio keuangan dan komite
audit terhadap keterlambatan laporan audit dengan kualitas audit sebagai variabel …

Tujuan penelitian yaitu untuk membuktikan pengaruh antara pertumbuhan penjualan,
likuiditas, dan ukuran perusahaan terhadap profitabilitas. Penelitian ini menggunakan …

Ketepatan laporan keuangan dibutuhkan oleh perusahaan untuk memberikan kepercayaan
kepada para pemangku kepentingan keuangan. Dalam menyampaikan laporan keuangan …

This paper examines the distinct types of modified auditor opinions and the non-compliance
with the legal certification of accounts, to assess whether they provide different relevant …

Performance includes the work results obtained by an employee when completing tasks in
accordance with the responsibilities given to achieve company goals. Factors that influence …

This study aims to test the effect of earnings autocorrelation and earnings volatility on audit
delay. In the process of the test, researchers used multiple regression analysis using a …

Financial statements are one of the sources of information used by internal and external
parties of a company for decision making. These statements are audited by a public …

This study aims to study the audit delay phenomenon that occurs in trading, service and
investment companies listed on the Indonesia Stock Exchange for the period 2018-2022 …

Abstract Latar Belakang: Laporan keuangan mencantumkan informasi yang dijadikan
sebagai patokan bagi para investor untuk menilai kinerja perusahaan. Perusahaan …

The audit process is complex and requires a lot of resources causing audit delays resulting
in delays in submitting financial reports. The COVID-19 pandemic adds challenges to the …