Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL. Using mining sector companies listed on the Indonesia St...

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Bibliographic Details
Main Authors: Helisa Noviarty, Ayu Puspitasari, Elok Heniwati
Format: Article
Language:Indonesian
Published: Petra Christian University 2021-09-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/23469