Work

Pengaruh Ukuran Perusahaan, Laba/Rugi Operasi terhadap Audit Delay pada Perusahaan BUMN Periode 2019-2023

Year: 2024

Type: article

Abstract: Increasingly fierce competition on the stock exchange creates a dynamic and challenging environment for companies. To survive and thrive, companies need to adapt to changing markets, adopt new technologies, meet stringent regulations, and respond to evolving investor expectations. Financial reports are one of the mandatory requirements for stock exchange issuers to collect. The research method uses multiple regression analysis. With a sample of 38 observations (after outliers). The test uses a significant t test. The research results showed that company size cannot be proven to influence audit delay and profit/loss can be proven to influence audit delay.

Source: J-MAS (Jurnal Manajemen dan Sains)

DOI: 10.33087/jmas.v9i2.1933

Authors: Sri Mulyati, Nunung Nurhasanah, Hartelina Hartelina

Institution: University of Singaperbangsa Karawang

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4404015885

FWCI:

Cites:

Cited by:

Related to: 10