The Influence of audit committee and internal audit on audit report lag: Size of public accounting firm as a moderating variable

R Juwita, B Hariadi - International Journal of Research in Business …, 2020 - ssbfnet.com
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 …

[PDF][PDF] PENGARUH UKURAN PERUSAHAAN, REPUTASI KAP, FEE AUDIT, AUDITOR SWITCHING TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN …

S Hadi, JS Gharniscia - Kurs: Jurnal Akuntansi …, 2023 - ejournal.pelitaindonesia.ac.id
The purpose of this study was to determine the effect of company size, KAP reputation, audit
fees, and auditor switching on audit delay. The research was conducted on hotel and …

Factors that influence audit delay in the trade, service, and investment sector that listed on Indonesian Stock Exchange

RD Safitri, NNA Triani - Jurnal Akuntansi Dan Keuangan, 2021 - jurnalakuntansi.petra.ac.id
The purpose of this study is to provide empirical evidence of the effect of company size, audit
opinion, the complexity of company operations, audit tenure, and KAP specialization on …

Pengaruh Kompleksitas Operasi, Ukuran Perusahaan, dan Risiko Bisnis terhadap Audit Report Lag: Studi Empiris pada Perusahaan Perkebunan yang Terdaftar di …

ENS Hasibuan, A Abdurahim - Reviu Akuntansi Dan Bisnis …, 2017 - journal.umy.ac.id
Penelitian ini bertujuan untuk menguji pengaruh kompleksitas operasi, ukuran perusahaan,
dan risiko bisnis terhadap audit report lagpada perusahaan perkebunan yang terdaftar di …

APAKAH KUALITAS AUDIT DAPAT MEMPENGARUHI AUDIT REPORT LAG DI MASA PANDEMI COVID-19?

LA Thohiroh, A Aisyaturrahmi - Jurnal Ilmiah Manajemen …, 2022 - journal.stiemb.ac.id
Penelitian ini memiliki tujuan guna menguji pengaruh kualitas audit dengan variabel audit
firm size, audit tenure, auditor spesialisasi industri, serta audit fee terhadap audit report lag …

Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

H Noviarty, A Puspitasari… - Jurnal Akuntansi dan …, 2021 - jurnalakuntansi.petra.ac.id
The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee
on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship …

Pengaruh Fee Audit, Ukuran Perusahaan (Firm Size) dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

LCD Purba, YM Sinaga, SA Gultom - Jurnal Akuntansi, Keuangan …, 2022 - ojs.polmed.ac.id
Penelitian ini bertujuan untuk menguji pengaruh fee audit, ukuran perusahaan (firm size)
dan ukuran kantor akuntan publik terhadap audit delay. Fee audit, ukuran perusahaan dan …

[PDF][PDF] Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership Influences on Audit Delay

KH Ubwarin, CT Setyorini, IR Bawono - Jurnal Economia, 2021 - academia.edu
This study aims to measure company size, company audit size, profitability, solvency and
public ownership toward audit delay. It is an explanatory study with a quantitative approach …

Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay

R Putra, S Sumadi, BY Pratiwi - Asia-Pacific Management …, 2018 - ir.uitm.edu.my
This study aimed to prove the influence of internal auditors on audit delay and also to prove
the moderate effect of audit complexity and firm size on the influence of internal auditors on …

Pengaruh Opini Audit, Fee Audit, Kesulitan Keuangan, Dan Efektivitas Komite Terhadap Audit Delay

MI Putri - 2022 - eprints.umg.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, fee, kesulitan keuangan,
ukuran komite keahlian komite, dan pertemuan komite pada audit delay. Populasi penelitian …