Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia

Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia

This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019. Using multiple regression analysis methods, the study found that companies have short...

Full description

Bibliographic Details
Main Authors: Septiani Wulandari, Zuni Barokah
Format: Article
Language:English
Published: Ikatan Akuntan Indonesia 2022-09-01
Series:The Indonesian Journal of Accounting Research
Subjects:
audit report lag
audit committee
audit committee size
audit committee expertise
audit committee meeting frequency
auditor reputation
Online Access:https://ijar-iaikapd.or.id/index.php/ijar/article/view/676

Internet

https://ijar-iaikapd.or.id/index.php/ijar/article/view/676

Similar Items