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Zahira Shofa

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Open access Aug 2026

The Effect of Firm Size, Operational Complexsity, and Corporate Governance on Audit Report Lag

This study aims to analyze the effects of firm size, operational complexity, and corporate governance mechanism (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on Audit Report Lag. The population consists of energy sector companies listed on the Indonesia Stock E...

Zahira Shofa, Roza Mulyadi, Sabaruddinsah · 0 citations

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