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82.289  Articles
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 This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit repor... see more

This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from... see more

The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the ... see more

 This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit repor... see more

The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered to affect audit report lag. These factors include investment opportunities, profitability, company size, audit com... see more

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

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