Many previous researchers have studied the factors causing audit delays such as company size, nature of company, firm industry specialization and etc, results are still inconsistent. Even found that this phenomenon is happening many public companies did listed on Indonesian stock exchange. This study aims to determine effect specialization, opinion size Public Accounting Firm (KAP) Audit Delay ...

The aims of this study were to find some factors that effect firm value. objective is prove the indirect Good Corporate Governance which proporated by Audit Committee, Board Of Directors and Independen Commissioner. This takes sample from 11 companies in food beverages sub sector at Indonesia Stock Exchange, listed 2013-2017. Sampling method used purposive sampling. analysis research multiple r...

The purpose of this study was to examine the effect Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. information presented in scientific paper consists all pharmaceutical companies listed Indonesia Stock Exchange (IDX) 2017-2021 form 12 reduced after testing several criteria 10 total 50 studied according research criteria. results are: tax avoid...

The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...

We examine self-enforcing honesty in firm-investor relations in an imperfect public information game. Minimum firm size requirements and moral hazard limit ability to raise outside capital, yielding a floor on personal wealth required to enter entrepreneurship. Credible auditing could create efficiency gains. We propose mandatory disclosure of audit fees and an interpretation of international d...

This study analyzes the impact of auditing on financial performance insurance companies in Kosovo. The data that are used for period 2015-2020. panel type. Through Gretl software, with OLS we tested our hypotheses. As a dependent variable (measure performance) ROA, while as independent variables took leverage, firm age, size, capital, tangible assets, liquidity and growth. We also ROA ratio spe...

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years observation. data source secondary form company's annual financial report. ana...