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An Empirical Research on Audit Report Timeliness
Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2023-05, Vol.25 (1), p.39-53
[Peer Reviewed Journal]
ISSN: 1411-0288 ;EISSN: 2338-8137 ;DOI: 10.9744/jak.25.1.39-53
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Title:
An Empirical Research on Audit Report Timeliness
Author:
Hendi, Hendi
;
Sitorus, Riksen
Subjects:
audit report
;
determinant
;
Timeliness
Is Part Of:
Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2023-05, Vol.25 (1), p.39-53
Description:
Timeliness is an accounting principle that reflects economic value and relevance. TimeĀliness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process.
Publisher:
Petra Christian University
Language:
English;Indonesian
Identifier:
ISSN: 1411-0288
EISSN: 2338-8137
DOI: 10.9744/jak.25.1.39-53
Source:
DOAJ Directory of Open Access Journals
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