Determination of Audit Report Delay in Indonesian Manufacturing Firms Trading on the Stock Market

Rahim, Syamsuri (2022) Determination of Audit Report Delay in Indonesian Manufacturing Firms Trading on the Stock Market. JURNAL MANAJEMEN BISNIS, 9 (1). pp. 242-251. ISSN 2621-1971

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Abstract

The purpose of this research is to examine how manufacturing firms listed on the Indonesia Stock Exchange determine their audit report lag time. The focus of this study is a manufacturing firm trading on the Indonesia Stock Exchange in 2021. In this study, we rely on information from the Indonesia Stock Exchange's annual reports.Purposive sampling is employed to assemble the data. The study's population consists of all 232 manufacturing firms registered on the Indonesia Stock Exchange; the sample consists of 52 firms that match the study's parameters. SPSS is utilized for the analysis, and the methods employed are descriptive statistics, classical assumptions, and hypotheses. Partial negative and significant effects of firm size, positive and negligible effects of company age, and negative and insignificant effects of audit committee size were found in this study on audit report lag.

Item Type:	Article
Uncontrolled Keywords:	Company Size; Age of the Company; Audit Committee Size; Audit Report Lag;
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	FAKULTAS EKONOMI > AKUNTANSI
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	26 Jun 2023 07:12
Last Modified:	26 Jun 2023 07:12
URI:	http://repository.umi.ac.id/id/eprint/2832

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