Marsenne, Maureen and Ismail, Tubagus and Taqi, Muhamad and Zulfikar, Rudi (2023) A Moderating Variable Audit Opinion Was Used in The Analysis of The Impact of Firm Size, Audit Committee, and Institutional Ownership on the Timeliness of Financial Reporting. In: Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia.
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Abstract
The audit opinion will serve as a moderating variable in this study as we examine the impact of firm size, audit committee, and institutional ownership on financial reporting timeliness. The study's population consists of infrastructure, utility, and transportation companies listed on the Indonesia
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:40 |
| Last Modified: | 17 Apr 2026 02:05 |
| URI: | http://eprints.eai.eu/id/eprint/44842 |
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