Taniza Vazriana

PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN GEARING RATIO SEBAGAI VARIABEL MODERASI

This study aims to analyze the effect of institutional ownership, audit committees, and Audit tenure on Audit delay, with the gearing ratio as a moderating variable. Audit delay is the time difference between the financial statement date and the audit report date, which can affect the timeliness and relevance of financ...