Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Komarudin Achmad
Brawijaya University
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Kepemilikan Keluarga, Kondisi Keuangan Dan Ukuran Kap Terhadap Audit Report Lag Ashfi Raihana; Komarudin Achmad
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of family ownership, financial condition, and Public Accounting Firm size, on audit report lag of 492 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The data includes the companies’ financial statements collected through documentation from the IDX official website. The samples are selected through purposive sampling method, and are analyzed by multiple regression utilizing SPSS 26 software. The results revealed that family ownership had a negative effect on audit report lag. Whilst, financial condition had a positive effect on audit report lag and Public Accounting Firm size had a negative effect on audit report lag.
Co-Authors Ashfi Raihana