This study examines the factors that influence Audit Report Lag in Indonesia. This factor is
seen from the financial performance of the company size, profitability and corporate …

This study examines whether audit firm industry specialization and audit report time lag
(ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit …

The determining factors that cause delays in audit reports are essential for shareholders to
pay attention to when making quick decisions. Delays in audit reports receive significant …

This research aims to analyze the factors that affect the timeliness of financial reports
submitted to Indonesia Stock Exchange-listed manufacturing companies in the various …

Purpose This paper aims to examine the mediating role of big data adoption (BDA) on the
association between board governance (BG) and audit report lag (ARL) …

Timeliness is an accounting principle that reflects economic value and relevance.
Timeliness in releasing financial statements can provide relevant information and can …

Penelitian ini memiliki tujuan untuk menguji pengaruh dari profitabilitas, solvabilitas,
aktivitas aset dan komite audit terhadap audit delay dengan objek penelitian perusahaan …

This study aims to determine the factors that affect delay of audit report. The population of
research are companies listed in Indonesia Stock Exchange in 2016–2020. The sampling …

Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, leverage, komite audit,
dan komisaris independen terhadap audit delay dengan ukuran peusahaan sebagai …

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan,
leverage, profitabilitas dan ukuran KAP terhadap audit delay. Data yang digunakan adalah …