cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arasy Ghazali Akbar
Contact Email
arasy@uib.ac.id
Phone
+6282386925350
Journal Mail Official
-
Editorial Address
Jl. Gajah Mada, Baloi – Sei Ladi, Batam 29442
Location
Kota batam,
Kepulauan riau
INDONESIA
Global Financial Accounting Journal
Published by Universitas Internasional Batam
ISSN : -     EISSN : 2655836X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Global Financial Accounting Journal is a journal of research in accounting and finance which is published by Departement of Acounting, Batam International University regularly. This journal is published twice a year. The publication of this journal is intended to publish writings in accounting and finance that have contributed to the development of science, profession and accounting practice in Indonesia and International. The field study of this journal are accounting & finance, management accounting, auditing, taxation, accounting information systems and capital markets. Global Financial Accounting Journal contributing to accounting and financial insight academics, practitioners, researchers, students, and others who is interested with the development of profession and accounting practices in Indonesia. Global Financial Accounting Journal receives writing from various writers.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2023)" : 1 Documents clear
Determinants That Influence Audit Delay Tanujaya, Kennardi; Nuriah, Sinta
Global Financial Accounting Journal Vol. 7 No. 1 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7626

Abstract

Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected. Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss. Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2025) Vol. 9 No. 1 (2025) Vol. 8 No. 2 (2024) Vol. 8 No. 1 (2024) Vol. 7 No. 2 (2023) Vol 7 No 1 (2023) Vol. 7 No. 1 (2023) Vol 6 No 2 (2022) Vol 6 No 1 (2022) Vol. 6 No. 1 (2022) Vol 5 No 2 (2021) Vol. 5 No. 2 (2021) Vol. 5 No. 1 (2021) Vol 5 No 1 (2021) Vol 4 No 2 (2020) Vol 4 No 1 (2020) Vol 3 No 2 (2019) Vol 3 No 1 (2019) Vol 2 No 2 (2018) Vol 2 No 1 (2018) Vol 1 No 1 (2017) More Issue