The Effect of Solvability, Company Size, Profit and Loss on Audit Report Lag …

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 …

Pengaruh Ukuran Kap, Opini Audit, Dewan Komisaris Independen dan Kompleksitas…

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…

Analisis Faktor-Faktor yang Mempengaruhi Audit Report Lag (Studi pada Perusah…

This research is to analyze the factors that influence audit report lag. The independent variables used in this study are as follows: (1) Solvability, (2) Company Size, (3) Holding Company, (4) Company Profit and Loss. Whereas the dependent variable used is the audit lag report. The sample used in this study were 12 basic industrial and chemical manufacturing companies that reported the annual…

Pengaruh karakteristik komite Audit terhadap AUDIT REPORT LAG [ syudi Empiris…

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2014011AK

Pengaruh Karakteristik Komite Audit Terhadap Audit Report LAG (Studi Empiris …

The role of the Audit Committee is to ensure the quality of the financial reporting process . The purpose of this study was to examine the influence of the characteristics of the Audit Committee Audit Report Lag on mining companies listed on the Indonesia Stock Exchange . Characteristics of the Audit Committee reflected the independence of the Audit Committee , the number of meetings of the Aud…