The Effect of Firm Age, Profitability, Audit Opinion, and Solvency on Audit Report Lag Empirical Studies: Non Financial and Banking Sector Companies

نویسندگان

چکیده

This study means to inspect and get observational proof in regards with the impact of firm age, benefit, review assessment, dissolvability on report slack.The number days between end company's fiscal year audit date stated independent auditor's is used measure lag.Profitability measured using Return On Assets (ROA) formula, opinion a dummy variable, solvency Debt Asset Ratio (DAR) formula. Company age selected research company was founded.During COVID-19 pandemic, companies non-financial banking sectors that were listed Indonesia Stock Exchange (IDX) as population.Purposive sampling combined non-probability technique.There 876 observations total for this study.This employs multiple linear regression analysis analytical model.Audit lag sector during pandemic 2019-2020 does not appear be influenced by or solvency, according findings study. Keywords: Firm Age, Profitability, Audit Opinion, Solvency, Report Lag

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

investigating the impact of mandatory audit firm rotation on audit fee and audit market competition

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

متن کامل

Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran

The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...

متن کامل

the effect of task complexity on lexical complexity and grammatical accuracy of efl learners’ argumentative writing

بر اساس فرضیه شناخت رابینسون (2001 و 2003 و 2005) و مدل ظرفیت توجه محدود اسکهان (1998)، این تحقیق تاثیر پیچیدگی تکلیف را بر پیچیدگی واژگان و صحت گرامری نوشتار مباحثه ای 60 نفر از دانشجویان زبان انگلیسی بررسی کرد. میزان پیچیدگی تکلیف از طریق فاکتورهای پراکندگی-منابع تعیین شد. همه ی شرکت کنندگان به صورت نیمه تصادفی به یکی از سه گروه: (1) گروه موضوع، (2) گروه موضوع + اندیشه و (3) گروه موضوع + اندی...

15 صفحه اول

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of International Conference Proceedings

سال: 2022

ISSN: ['2621-993X', '2622-0989']

DOI: https://doi.org/10.32535/jicp.v5i5.2039