Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Husnayain Business Review
Elin Dwi Saputri
Duta Bangsa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Audit Rotation and Audit Tenure as Determinants of Audit Delay: Evidence from Indonesian Mining Companies (2021-2024) Elin Dwi Saputri; Novemy Triyandari Nugroho; Putri Intan Prastiwi
Husnayain Business Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i2.1925

Abstract

Punctual submission of audited accounting sheets remains a core corporate requirement to ensure data stays practical and meaningful for financial backers, lenders, alongside other corporate participants. Nonetheless, operational logjams in financial reporting, frequently called audit delay, persist widely among firms on the Indonesia Stock Exchange (IDX), notably in extraction fields. Extractive operations involve intricate workflows, significant capital assets, cross-border sales, plus ecological reclamation duties, factors that collectively extend the evaluation window. This investigation evaluates how regular shifts in auditors (rotation) alongside the longevity of the evaluation relationship (tenure) govern reporting lag among public extraction enterprises from 2021 through 2024. The inquiry utilizes agency framework alongside information signaling logic as theoretical entry points. Applying empirical quantitative logic, investigators culled secondary records from annual publications and corporate reports via deliberate sampling criteria, running the final datasets through ordinary least squares methods. The academic outputs aim to supply conceptual insights into financial reporting speed while offering useful benchmarks for corporate management, public accountants, oversight bodies, plus financial market backers.
Co-Authors Novemy Triyandari Nugroho Putri Intan Prastiwi