Business, Management and Accounting
3 years ago

Delayed Financial Reporting Hinders Transparency, Impacts Investors in Indonesia

1 view
J-MAS (Jurnal Manajemen dan Sains)
Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange
Tjahjani Murdijaningsih, Siti Muntahanah

Paper Summary

The study looked at why some companies in Indonesia don't submit their financial reports on time. They focused on real estate and property companies from 2013 to 2017. They found that company size doesn't affect audit delays, but profitability does. Also, using a bigger public accounting firm can lead to longer audit delays. So, it's not just about the size of the company, but also how profitable it is and which accounting firm it uses that affects how quickly financial reports are submitted.

Related papers

Business, Management and Accounting
2 years ago

Profitable Companies Faster to Publish Audits, Boosting Transparency

Corporate Governance
Leadership Influence
Gender Equality
1 view
Business, Management and Accounting
3 years ago

Financial analysis reveals Wiru Village government's struggle with self-reliance and efficiency.

Financial Management
Corporate Governance
Public Economics
Business, Management and Accounting
3 years ago

Struggling Companies Face Uncertain Future as Auditors Tighten Going Concern Scrutiny

Corporate Governance
Leadership Influence
Gender Equality
1 view