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 |
