[PDF][PDF] Factors affecting Audit Report Lag with Public Accounting Firms as Moderating Variables in Banking Companies on Indonesia Stock Exchange 2015-2020
A Suratman, LR Hamilah - ijefm.co.in
The study analyzes the factors influencing audit report lag with public accounting firms as
moderating variables. The population used is a banking company listed on the Indonesia
Stock Exchange from 2015-2020. The method was used with the Purposive Sampling
Method and obtained by 20 companies. The data used is a data panel consisting of cross-
section and time series data assisted by the E-views 9 statistics program. The panel's data
region analysis results showed that the Fix Effect Model was the right model for estimating …
moderating variables. The population used is a banking company listed on the Indonesia
Stock Exchange from 2015-2020. The method was used with the Purposive Sampling
Method and obtained by 20 companies. The data used is a data panel consisting of cross-
section and time series data assisted by the E-views 9 statistics program. The panel's data
region analysis results showed that the Fix Effect Model was the right model for estimating …
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