PENGARUH PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, LABA RUGI DAN JENIS PERUSAHAAN PADA AUDIT REPORT LAG

Putu Megayanti · I Ketut Budiartha

19 citations0/0 files storedE-Jurnal Akuntansi

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

Abstract

Financial reporting is a mechanism to deliver information about the resources of the company, which includes the measurement of economic and qualitative resource management through operational performance management. The purpose of this study was to determine the effect of the change of auditors, company size, income and type of company to the audit report lag. This research was conducted on all companies listed on the Indonesian Stock Exchange in 2013 and 2014. The sampling method using purposive sampling technique, with a total sample of 322 companies. Methods of data collection using the method of documentation. The analysis technique used is multiple linear regression. Based on the analysis found that the size of the company, income and type of company negatively affect audit report lag.subsitution auditor does not affect the audit report lag.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 19 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1989Audit delay and the timeliness of corporate reporting*1975The Timeliness of the Australian Annual Report 2009Determinants of audit report lag 2008Empirical Analysis of Delays in the Signing of Audit Reports in Spain 2012COMPANY ATTRIBUTES AND THE TIMELINESS OF FINANCIAL REPORTING IN NIGERIA 2010Faktor-faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2019Audit Report Lag: A Study of the Bangladeshi Listed Companies

Cited by

2021Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay 2021AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI 2023Pengaruh Laba Rugi, Prediksi Kebangkrutan, dan Jenis Industri, Terhadap Audit Delay

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.