{"id":"https://openalex.org/W3036076751","doi":"https://doi.org/10.33373/mja.v14i1.2509","title":"FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2013-2017)","display_name":"FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2013-2017)","publication_year":2020,"publication_date":"2020-06-20","ids":{"openalex":"https://openalex.org/W3036076751","doi":"https://doi.org/10.33373/mja.v14i1.2509","mag":"3036076751"},"language":"id","primary_location":{"id":"doi:10.33373/mja.v14i1.2509","doi":"https://doi.org/10.33373/mja.v14i1.2509","is_oa":true,"landing_page_url":"https://doi.org/10.33373/mja.v14i1.2509","pdf_url":null,"source":{"id":"https://openalex.org/S4210231103","display_name":"Measurement Jurnal Akuntansi","issn_l":"2252-5394","issn":["2252-5394","2714-7053"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210144702","host_organization_name":"Universitas Riau Kepulauan","host_organization_lineage":["https://openalex.org/I4210144702"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Measurement : Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.33373/mja.v14i1.2509","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024529840","display_name":"Ravika Permata Hati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210144702","display_name":"Universitas Riau Kepulauan","ror":"https://ror.org/05gnea559","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210144702"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"RAVIKA PERMATA HATI","raw_affiliation_strings":["Universitas Riau Kepulauan, Batam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Riau Kepulauan, Batam","institution_ids":["https://openalex.org/I4210144702"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5021451733","display_name":"Iga Ratna Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210144702","display_name":"Universitas Riau Kepulauan","ror":"https://ror.org/05gnea559","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210144702"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Iga Ratna Sari","raw_affiliation_strings":["Universitas Riau Kepulauan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Riau Kepulauan","institution_ids":["https://openalex.org/I4210144702"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210144702"],"apc_list":null,"apc_paid":null,"fwci":4.4077,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.94043716,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"14","issue":"1","first_page":"41","last_page":"41"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9326000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9326000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.06369999796152115,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9599999785423279},{"id":"https://openalex.org/keywords/auditor-tenure","display_name":"audit tenure","score":0.6629999876022339},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.8519999980926514},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.8479999899864197},{"id":"https://openalex.org/keywords/bank-auditing","display_name":"bank audit","score":0.4519999921321869},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-banks","display_name":"Indonesia Stock Exchange listed banks","score":0.6930000185966492},{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.5519999861717224}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5174996852874756},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.4436013698577881},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39789843559265137},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.3307498097419739}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33373/mja.v14i1.2509","doi":"https://doi.org/10.33373/mja.v14i1.2509","is_oa":true,"landing_page_url":"https://doi.org/10.33373/mja.v14i1.2509","pdf_url":null,"source":{"id":"https://openalex.org/S4210231103","display_name":"Measurement Jurnal Akuntansi","issn_l":"2252-5394","issn":["2252-5394","2714-7053"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210144702","host_organization_name":"Universitas Riau Kepulauan","host_organization_lineage":["https://openalex.org/I4210144702"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Measurement : Jurnal Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33373/mja.v14i1.2509","doi":"https://doi.org/10.33373/mja.v14i1.2509","is_oa":true,"landing_page_url":"https://doi.org/10.33373/mja.v14i1.2509","pdf_url":null,"source":{"id":"https://openalex.org/S4210231103","display_name":"Measurement Jurnal Akuntansi","issn_l":"2252-5394","issn":["2252-5394","2714-7053"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210144702","host_organization_name":"Universitas Riau Kepulauan","host_organization_lineage":["https://openalex.org/I4210144702"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Measurement : Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1571818074","https://openalex.org/W7019189556","https://openalex.org/W2951781517","https://openalex.org/W2907567964","https://openalex.org/W7215505052","https://openalex.org/W2531208392","https://openalex.org/W2565487312","https://openalex.org/W7066054511","https://openalex.org/W3106912432","https://openalex.org/W3035967249"],"abstract_inverted_index":{"Penelitian":[0],"ini":[1,33],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"faktor-faktor":[5],"yang":[6,14,45,58,65],"mempengaruhi":[7],"keterlambatan":[8,82],"laporan":[9,83],"audit":[10,84],"pada":[11],"perusahaan":[12,43],"keuangan":[13],"terdaftar":[15,46],"di":[16,47],"Bursa":[17,48],"Efek":[18,49],"Indonesia":[19,50],"selama":[20,53],"2013-2017.":[21],"Faktor-faktor":[22],"tersebut":[23],"adalah":[24,60,67],"Audit":[25],"Kepemilikan,":[26],"ROA,":[27,109],"KAP,":[28,110],"dan":[29,73,92,111],"Log_Size.Sampel":[30],"dalam":[31,104,106],"penelitian":[32],"dipilih":[34,59],"berdasarkan":[35],"metode":[36],"purposive":[37],"sampling.":[38],"Sampel":[39],"diperoleh":[40],"dari":[41],"45":[42],"perbankan":[44],"dengan":[51],"pengamatan":[52],"lima":[54],"tahun,":[55],"sehingga":[56],"sampel":[57],"36":[61],"sampel.":[62],"Metode":[63],"analisis":[64,68],"digunakan":[66],"deskriptif,":[69],"uji":[70,74,77],"asumsi":[71],"klasik,":[72],"regresi":[75,78],"berganda.Hasil":[76],"berganda":[79],"menunjukkan":[80],"bahwa":[81],"secara":[85],"signifikan":[86],"dipengaruhi":[87],"oleh":[88,102],"Return":[89],"on":[90],"Asset":[91],"ukuran":[93],"KAP.":[94],"Dan":[95],"28,3%":[96],"variasi":[97,103],"Adjusted":[98],"R":[99],"Square":[100],"dijelaskan":[101],"perubahan":[105],"Tenure":[107],"Audit,":[108],"faktor":[112],"Log_Size.":[113]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-06-25T00:00:00"}