Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Rizki Rachmadia
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Military Connection and Audit Report Lag: Indonesian Evidence Rizki Rachmadia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.7509

Abstract

This paper aims to examine the relationship between military connections and audit report lag. The study was carried out using statistical testing on 1,357 firms-year observations listed on the Indonesia Stock Exchange, from 2014 to 2017. The findings show that firms with military connections have relatively shorter audit report lag periods, both large and small firms. . In addition, large-scale firms tend to appoint Big 4 KAP auditors, so as to shorten the audit report lag time. Although there are many studies examining the determinants of audit report lag, few have discussed the impact of military connections. This study is expected to contribute to the literature on audit report lag which is considered a qualitative aspect in assessing the audit efficiency of a company.
Co-Authors