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Monica Trifena

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Open access Aug 2026

DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM INDONESIAN PROPERTY AND REAL ESTATE COMPANIES

This study examines the influence of audit committees, audit opinion, audit tenure, and auditor industry specialization on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The study is motivated by the persistent delays in financial statement sub...

Monica Trifena, Nunik Lestari Dewi · 1 citation

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