The company's financial performance for each period is always reported in the form of audited reports, especially companies listed on Indonesia Stock Exchange (IDX). In submission audit report, there a time difference between end fiscal year and date issuance which called report lag. factors that affect lag include company size (Size), Return On Assets (ROA), Financial Distress (FD) Public Acco...

Since its establishment, China's stock market has had the characteristics of high IPO price suppression rate and investor investment sentiment, since prospect theory was proposed, sentiment been considered to be an important factor affecting suppression. In this paper, a sample 782 ChiNext stocks from October 29, 2009 December 31, 2020 is selected multiple regression model used empirically stud...

Prior literature indicates that the stock market is not simply a sideshow but also factor impacts corporate operations and decisions. This study examines effect of noise in market, investor sentiment, on relationship between firm’s R&D spending firm performance. Using sample publicly traded firms Chinese A-share 2006 2019, demonstrates generally enhances (reduces) performance during optimism (p...

Audit delay is defined as the length of time for completion audit starting from closing date financial year until issuance statements. This study was conducted to provide empirical evidence effect profitability and solvency on with firm size a moderating variable. The sample this uses manufacturing companies in consumer goods industry sector that are listed Indonesia Stock Exchange (IDX) 2019-2...

In a client-server environment that deals with multiple clients, there is a need to provide a mechanism on the server to manage the issuance of the client credentials for security authorization. Credentials created using a particular own platform identities and functions as an authentication credentials to authenticate the platform itself in a network communication. However, these credentials c...

The Financial crisis (FC) displayed a crucial impact on the financial markets, incredibly decreasing security issuance by companies. A standout amongst outcome of interruption capital furthermore lending markets created might have been enhancing level debt in firm structures. Therefore, this paper uses Dynamic Panel Data (GMM) Estimator order to investigate structure over sample 15 cement firms...

This study aims to empirically examine the effect of profitability, solvency, and reputation a Public Accounting Firm (KAP) on audit delay. The control variables used in this are firm size, age, opinion. dependent is delay which measured quantitatively number days using difference between issuance date financial statements report variables. research population Food Beverage Companies non-Cyclic...