Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi
Susanto Salim, Evani Larisa,
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Pengaruh Karakteristik Perusahaan Terhadap Audit Report Lag Tahun 2019-2020 Susanto Salim, Evani Larisa,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.768

Abstract

The purpose of this empirical study is to find out the influence of company internal factors on audit report lag with manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Sample method used is purposive sampling and produce 98 companies that met the criteria. The research data type is secondary data which came from annual financial reports and annual reports on the official website of the Indonesia Stock Exchange. This research using IBM SPSS version 24 software as data processing. The results of this empirical study were found that company size and complexity significantly affect audit report lag. As well as the profitability and solvency variables have no significant effect on audit report lag.
Co-Authors