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77.953  Articles
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 accountant, hence the presented information go through an independent assessment pr... see more

This study aims to determine the description and determinants of audit report lag factors in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research independent variable is financial distress, investment opportunity and K... see more

This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange ... see more

Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken th... see more

Purpose: This study aims to determine the effect of corporate governance practices on the length of time for the annual financial statement audit that called Audit Report Lag (ARL).Method: This research used quantitative approach with a multiple linear re... see more

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Keahlian keuangan komite audit, ukuran komite audit, gender komite audit dan pertemuan komite audit terhadap audit report lag di perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 20... see more

This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using... see more

Penelitian ini mereplikasi penelitian yang dilakukan oleh Ettredge at al (2006). Dalam penelitian tersebut menguji audit delay yang terjadi karena persyaratanpengungkapanICOFR di bawah SOXSection404. Penelitian tersebut menghasilkan bukti bahwa adanya pen... see more

The company's financial performance for each period is always reported in the form of audited financial reports, especially for companies listed on the Indonesia Stock Exchange (IDX). In the submission of the audit report, there is a time difference betwe... see more

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