Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
Ivanda Ayu Lestary
Universitas Mercu Buana Yogyakarta
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH OPINI AUDIT, KUALITAS AUDIT DAN AUDIT TENURE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Ivanda Ayu Lestary; Zaenal Wafa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12674

Abstract

The research aimed to assess the impact of audit opinion, audit quality, and audit tenure on the punctuality of financial report submissions by firms listed on the IDX from 2020 to 2023. The research used the promptness of financial report submission as the dependent variable, while audit opinion, audit quality, and audit tenure served as the independent factors. This study's research population comprises all health sector enterprises registered with the IDX from 2020 to 2023, using a purposive selection procedure resulting in a sample of 13 companies. This research employs descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing as data analysis methodologies. The study's findings reveal that the audit opinion and audit quality factors do not substantially affect the timeliness of financial report submission, however the audit tenure variable does. The audit opinion, audit quality, and audit tenure factors significantly influence the timeliness of financial report submissions.
Co-Authors Zaenal Wafa