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Ermina Sari

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Open access Aug 2026

Pengaruh Penerapan International Financial Reporting Standards (IFRS), Ukuran Perusahaan, Ukuran Kantor Akuntan Publik (KAP), Profitabilitas, dan Solvabilitas terhadap Audit Delay

This study aims to examine the effect of International Financial Reporting Standards (IFRS) implementation, company size, public accounting firm (KAP) size, profitability, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2021. The study uses a quantitative approa...

Windi Amelia, Ermina Sari, Endri Juniyanto · 0 citations

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