DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)
نویسندگان
چکیده
This study aims to examine the effect of financial distress on audit report lag and how size CPA Firm moderate between lag. was held at manufacturing companies listed Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. variable is measured by Altman Z Score proxy, which best model for measuring state being experienced company. dummy variables, given value 1 if it Big Four 0 not Firm. use multiple linear regression analyze data. Based results analysis found that has negative significant It means smaller company (which experiencing distress), longer statement process will be. relationship strengthened
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ژورنال
عنوان ژورنال: Akuntabilitas
سال: 2021
ISSN: ['1979-858X']
DOI: https://doi.org/10.29259/ja.v15i1.13058