Determinants of audit report lag: evidence from Indonesia's basic materials sector (2019-2022)

Determinants of audit report lag: evidence from Indonesia's basic materials sector (2019-2022)

Companies registered on the Indonesia Stock Exchange (IDX) must present financial reports in accordance with accounting standards and be audited by an independent auditor in a timely manner. This study examines the influence of leverage, financial distress, tax risk, and earnings volatility on audit...

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Bibliographic Details
Main Authors: Conidia Asih Prastiwi, Ajeng Luthfiyatul Farida
Format: Article
Language:English
Published: Indonesian Institute for Counseling, Education and Therapy (IICET) 2024-09-01
Series:JPPI (Jurnal Penelitian Pendidikan Indonesia)
Subjects:
leverage, financial distress, tax risk, earnings volatility, audit report lag
Online Access:https://jurnal.iicet.org/index.php/jppi/article/view/4623
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