Analisis Determinan Audit Report Lag (ARL) - Tinjauan Studi di Indonesia

Harindahyani, Senny and Gotama, Cindy Wijaya (2018) Analisis Determinan Audit Report Lag (ARL) - Tinjauan Studi di Indonesia. In: Seminar Nasional Manajemen, Ekonomi, Akuntansi & Call for Paper, 22 September 2018, Fakultas Ekonomi, Universitas Nusantara PGRI Kediri, Kediri, Jawa Timur. (Unpublished)

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Abstract

The purpose of this study is to identify the factors that affect the company's audit report lag (ARL). The object used by this study is companies listed on Indonesia Stock Exchange (IDX) with the time period from 2013-2015. This study used quantitative approach and multiple regression analysis method. The findings of the analysis demonstrated by the research shows that board size, corporate size, audit committee size, audit complexity, ownership concentration, and status of public accounting firms have a significant effect on audit report lag.

Item Type:	Conference or Workshop Item (Speech)
Uncontrolled Keywords:	Audit Report Lag (ARL), Public Accounting Firm, ARL's Determinants
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	SENNY HARINDAHYANI
Date Deposited:	03 Feb 2025 02:43
Last Modified:	03 Feb 2025 02:43
URI:	http://repository.ubaya.ac.id/id/eprint/47875

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