Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation
Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual rep...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Jember
2021-04-01
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| Series: | Jurnal Ekonomi Akuntansi dan Manajemen |
| Online Access: | https://jurnal.unej.ac.id/index.php/JEAM/article/view/21854 |
| _version_ | 1797951656366702592 |
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| author | Niken Savitri Primasari Mohammad Ghofirin |
| author_facet | Niken Savitri Primasari Mohammad Ghofirin |
| author_sort | Niken Savitri Primasari |
| collection | DOAJ |
| description | Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility.
Keywords: Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatility |
| first_indexed | 2024-04-10T22:35:09Z |
| format | Article |
| id | doaj.art-70085342837a4c238836422a528e49f2 |
| institution | Directory Open Access Journal |
| issn | 1412-5366 2459-9816 |
| language | English |
| last_indexed | 2024-04-10T22:35:09Z |
| publishDate | 2021-04-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Ekonomi Akuntansi dan Manajemen |
| spelling | doaj.art-70085342837a4c238836422a528e49f22023-01-16T14:42:17ZengUniversitas JemberJurnal Ekonomi Akuntansi dan Manajemen1412-53662459-98162021-04-01201455310.19184/jeam.v20i1.2185421854Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as ModerationNiken Savitri Primasari0Mohammad Ghofirin1Universitas Nahdlatul Ulama SurabayaUniversitas Nahdlatul Ulama SurabayaAccordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility. Keywords: Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatilityhttps://jurnal.unej.ac.id/index.php/JEAM/article/view/21854 |
| spellingShingle | Niken Savitri Primasari Mohammad Ghofirin Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation Jurnal Ekonomi Akuntansi dan Manajemen |
| title | Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation |
| title_full | Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation |
| title_fullStr | Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation |
| title_full_unstemmed | Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation |
| title_short | Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation |
| title_sort | audit lag tenure age size profitability and solvent resistance to stock volatility with public accountant reputation as moderation |
| url | https://jurnal.unej.ac.id/index.php/JEAM/article/view/21854 |
| work_keys_str_mv | AT nikensavitriprimasari auditlagtenureagesizeprofitabilityandsolventresistancetostockvolatilitywithpublicaccountantreputationasmoderation AT mohammadghofirin auditlagtenureagesizeprofitabilityandsolventresistancetostockvolatilitywithpublicaccountantreputationasmoderation |