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Author

Imelda Sinaga

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2 papers indexed here

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Open access Sep 2026

Audit report lag in Indonesia: the role of audit opinion, tenure, and fees

Purpose: to examine the effects of audit opinion, audit tenure, and audit fees on audit report lag among companies included in the LQ45 Index during 2019-2023. Method: this study uses a quantitative approach with panel data regression. The sample consists of 15 companies listed in the LQ45 Index during 2019–2023, selec...

Antonius Sidharta, Vanessa Florencia, Imelda Sinaga et al. · 0 citations
Open access Sep 2026

Rethinking audit quality: evidence from audit fees, tenure, and rotation in Indonesian infrastructure firms

Purpose: to examine the effect of audit fee, audit tenure, and audit rotation on audit quality in infrastructure companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Method: this study uses a quantitative approach and secondary data from the annual reports of 15 infrastructure companies listed...

Senorita Risma Riscaya, Kalista Revina Silvey, Imelda Sinaga et al. · 0 citations

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