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Agnes Megawaty Lumban Gaol, Suzy Noviyanti
Pág. 772 - 785
This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data u...
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Hendrik Suhendri,Adrian Junaidar Handayanto,Tomas Aldi Kelana
Pág. 271 - 280
This study aims to examine the effect of independence and remote audit on audit quality during the covid-19 pandemic. Covid-19 pandemic makes the auditors have difficulties inspect the audited company directly. Remote audit is a way to solve the difficul...
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I Made Ryan Ananta Putra,(Udayana UniversityIndonesia)Made Gede Wirakusuma,(Udayana UniversityIndonesia)
Pág. 87 - 101
The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this exami...
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Wahyu Febri Ramadhan Sudirman,Anggun Pratiwi,Ravi Adams
Pág. 91 - 108
The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governa...
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Anh Huu Nguyen, Hieu Thanh Nguyen, Chung Quang Tran and Lien Quynh Le
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models ...
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