2021
DOI: 10.30871/jaat.v6i2.2680
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Tekanan Kepemilikan Saham Pada Audit Delay Di Bursa Efek Indonesia Periode 2016-2019

Abstract: Shareholders want audited financial reports to be published immediately to make precise and accurate economic decisions. Companies were late in publishing audited financial reports can indicate bad news in the company's financial statements. The delay in submitting financial reports can be said to be the length of the company's audit delay, which resulted in the company being sanctioned by the OJK (submission of financial reports should not exceed 31 March). This study aims to analyze whether share ownership c… Show more

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