Zahra Ayu Kusumawardani

AUDIT QUALITY, FINANCIAL CHARACTERISTICS, AND AUDIT DELAY: EVIDENCE FROM THE INDONESIAN FINANCIAL SECTOR

Public companies in Indonesia often face delays in completing the audit process. Understanding the determining factors is important to ensure timely financial reporting. This study examines audit quality as a moderating variable in the relationship between profitability, solvency, company size, and audit delays using a...