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PENGARUH KOMITE AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, OPINI AUDIT DAN UKURAN…
This study aims to examine the effect of audit committee, public accounting firm reputation, audit opinion, and firm size on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs a purposive sampling method with a total sample of 108 companies and uses secondary data in the form of annual financial statements o…
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- xviii, 99 hlm.; ilus.; 29 cm
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- T1933092026
KETEPATAN WAKTU LAPORAN AUDIT: PENGARUH KEY AUDIT MATTERS DAN KOMPLEKSITAS PE…
This study aims to examine the influence of Key Audit Matters (KAM) disclosure and Firm Complexity on Audit Report Lag (ARL) with Auditor Reputation as a moderating variable. The population of this study consists of companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024. Using purposive sampling, a sample of 119 companies was obtained, re…
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- xviii, 103 hlm.; ilus.; 29 cm
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- T1932102026
INOVASI DIGITAL, PENGUNGKAPAN ESG, DAN NILAI PERUSAHAAN: PERAN REPUTASI AUDIT…
This study is motivated by firms’ need to maintain competitiveness and enhance firm value in the context of global competition, particularly in the manufacturing sector, which plays a critical role in the economy while facing pressures from technological disruption and rising sustainability demands. The study examines the effect of digital innovation disclosure and ESG disclosure on firm valu…
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- xii, 149 hlm.; ilus.; 29 cm
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- T1922652026
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