An Empirical Investigation of Internal and External Factors Associated with Audit Report Lag in Indonesia

Rahmawati, Teti and Nurhayati, Enung and Martika, Lia and Wiharno, Herma and Puspasari, Oktaviani (2021) An Empirical Investigation of Internal and External Factors Associated with Audit Report Lag in Indonesia. In: Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020, 12 December 2020, Kuningan, West Java, Indonesia.

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Abstract

The purpose of this study is to provide empirical evidence regarding the effect of profitability, leverage, liquidity, auditor opinion, and public accounting firm’s (Kantor Akuntansi Publik/KAP) reputation on audit report lag. The independent variables in this study are profitability measured by us

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:07
Last Modified: 17 Apr 2026 09:12
URI: http://eprints.eai.eu/id/eprint/33280

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