Pengaruh Audit Tenure, Kualitas Laba Dan Auditor Spesialisasi Industri Terhadap Audit Delay

C Aurely, R Destiana, K Saadah - … Accounting Literacy Journal, 2021 - jurnal.polban.ac.id
Audit delay is the time span between the closing date of the financial statements until the
date of the independent audited financial report signed by an independent auditor. This …

Pengaruh Ukuran Perusahaan, Financial Distress, Auditor Switching dan Pandemi Covid-19 Terhadap Audit Delay

H Frimmantuti, W Julianto - Jurnal Ilmiah Raflesia Akuntansi, 2022 - ejournal.polraf.ac.id
This study is a quantitative study that aims to examine the effect of firm size, financial
distress, auditor switching and the COVID-19 pandemic on audit delay. This study uses data …

PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang …

SA Azahra, Z Zulaikha - Diponegoro Journal of Accounting, 2023 - ejournal3.undip.ac.id
This research aims to analyze and empirically test the effect between two dimensions of
auditor quality, namely auditor industry specialization and audit tenure on audit report lag …

Effect of audit tenure and auditor switching on audit delay with auditor specialization as moderating variable

AYC Tani, C Grahita, Z Diana - Eduvest-Journal of …, 2022 - eduvest.greenvest.co.id
The purpose of this study was to determine the effect of audit tenure and auditor switching
on audit delay with auditor specialization as a moderating variable. This study is a …

[PDF][PDF] Pengaruh Financial Distress, Manajemen Laba, Dan Pergantian Auditor Terhadap Audit Delay

MR Prabawanto, AN Hanum - Prosiding Seminar Nasional …, 2023 - prosiding.unimus.ac.id
Studi bertujuan untuk secara praktis membuktikan faktor-faktor yang memengaruhi
penundaan audit dengan memakai variabel kesulitan keuangan, manajemen laba, dan …

The Effect of Financial Distress, Auditor Switching, Audit Committee and Covid-19 Pandemic on Audit Delay

T Sihombing, SNZ Aldanny - Proceeding of International Conference …, 2023 - ojs.uph.edu
Financial reports are a source of information that can be used for decision-making, so it is
necessary to carry out an audit process to assess the fairness or feasibility of presenting the …