Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal West Science Accounting and Finance
Denari Dhahana Edtiyarsih
UIN Kiai Haji Achmad Siddiq Jember
Economics, Econometrics & Finance

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The Effect of Company Policy, Legal Compliance, and Information Technology on Audit Report Accuracy in the Textile Industry in Tangerang Loso Judijanto; Denari Dhahana Edtiyarsih
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1047

Abstract

This study investigates the influence of company policy, legal compliance, and information technology on the timeliness of audit report submissions within the textile industry in Tangerang. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), data from a sample of textile companies were analyzed using a Likert scale (1-5). The results reveal significant positive relationships between company policy, information technology, legal compliance, and audit report accuracy. Findings underscore the importance of robust governance frameworks, technological investments, and regulatory adherence in enhancing audit reporting practices. Practical implications include the development of clear policies, strategic IT investments, and rigorous compliance management to improve financial reporting transparency and operational efficiency.
Co-Authors Loso Judijanto