Aug 2026· The International Conference on Sustainable Economics Management and Accounting Proceeding· Vol 2, pp. 716-731· 0 citations· 21 references
Abstract
This study aims to empirically prove the influence of independent variables on the dependent variable, namely institutional ownership, audit committee, auditor switching, and company size on audit delay in basic materials sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. The data used are in the form of annual financial reports and analyzed using panel data regression through E-Views 12. The research sample was obtained using a purposive sampling technique, resulting in 83 companies with a total of 249 observations. The test results show that company size has a positive and significant effect on audit delay, while institutional ownership, audit committee, and auditor switching do not show a significant effect.
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· International Journal of Man...· 0 citations
This study aims to obtain empirical evidence on the effect of institutional ownership, audit committee, real earnings management, profitability, liquidity, firm size, tax avoidance, and independent board of commissioners on firm value. The sample consists of 108 manufacturing companies listed on the Indonesia Stock Exc...
Sherly Anggraini, Ita Trisnawati· International Journal of Bus...· 0 citations
This study examines the effects of audit committee competence, size, and meeting frequency on audit report lag among industrial-sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, it analyzes 162 firm-year observations from 54 companies based on annual reports and audited...
Anton Phionggestu, Syarif M. Helmi, Ayu Umyana· Jurnal Manajemen Motivasi· 1 citation
This study examines the effect of board characteristics on audit quality in listed Deposit Money
Banks (DMBs) in Nigeria, utilizing a longitudinal research design, data was collected from the
annual reports of 14 selected DMBs for the period 2014 to 2023. The study employed logistic
regression as a technique of analysi...
A. D. Zubairu· IIARD INTERNATIONAL JOURNAL...· 0 citations
This study examines the resource-based view (RBV) against the institution-based view (IBV) using China's state-engineered audit market, where a decade of policy-driven consolidation created a Top 6 group of local audit firms intended to rival the Big 4. The RBV suggests that the Big 4's accumulated, firm-specific resou...
Ye Wang, Siti Hajar Asmah Ali, N. Abu et al.· International journal of res...· 0 citations
This study aims to examine the effect of audit tenure, audit fee, and auditor specialization on audit quality in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Audit quality is an important aspect in ensuring the reliability of financial information pro...
