Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)

Ketepatwaktuan Publikasi Laporan Keuangan Selama Masa Pandemi Covid-19: Faktor Audit Tenure, Reputasi KAP, dan Financial Distress

Ela Annisa (Fakultas Ekonomi, Universitas Negeri Padang)
Efrizal Syofyan (Fakultas Ekonomi, Universitas Negeri Padang)

Article Info

Publish Date
19 Feb 2023

Abstract

This research was conducted to determine the influence of auditee tenure, reputation KAP, financial distress to companies listed on the Stock Exchange Indonesia for the 2019-2020 period in which economic conditions were hit by the covid-19 pandemic. The population of this research is late companies publication of financial reports as many as 66 populations with a sampling technique using purposive sampling method of 31 samples company. The results of the research processed using the logistic regression method show that the auditee tenure, reputation KAP, and financial distress has no effect on the timeliness of report publication finances that occurred during the covid-19 pandemic.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Eksplorasi Akuntansi (JEA)
Website

Abbrev

jea

Publisher

Universitas Negeri Padang

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...