The companies that experience a longer audit report lag will have a negative impact on the market value of the company's shares on the Indonesia Stock Exchange. There are several factors that cause the audit report lag. First, solvency affects the audit report lag, of course, there is a component of the lag in fieldwork to determine the amount of creditor debt to the company being audited. The …
This study aims to analyze and obtain empirical evidence about the effect of KAP size, audit opinion, independent committee members, and the complexity of company operations on the audit report lag. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. The research population consisted of 187 companies using purposive sampl…
Each regional work unit (SKPD) records accounting for economic transactions that occur on its part, so as to produce financial reports. The purpose of this study is to analyze the suitability of financial recording and reporting on the SKPD in Manggarai Regency, especially in the Regional Finance Agency with the Minister of Home Affairs Regulation No. 13 of 2006 and Government Regulation No. 71…
The problem in this research is whether the preparation of the Operational Report at the Regional Financial Processing Agency of Manggarai Regency is in accordance with PSAP No. 12 concerning Operational Reports. This study aims to determine the suitability of the preparation of operational reports at the Regional Financial Processing Agency of Manggarai Regency. The results of this study are e…