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Hana Afifatu Daniyah

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Open access Aug 2026

Pengaruh Fee Audit, Audit Tenure, Dan Kompleksitas Perusahaan Terhadap Audit Report Lag

This study analyzes the effect of audit fees, audit tenure, and company complexity on audit report lag in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Audit report lag is the interval between a company's fiscal year-end date and the date its independent auditor's...

Hana Afifatu Daniyah, Fina Fitriyana · 0 citations

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