{"id":"https://openalex.org/W4240048122","doi":"https://doi.org/10.33830/jom.v15i1.299.2019","title":"Determinant of Audit Report Lag Among Mining Companies In Indonesia","display_name":"Determinant of Audit Report Lag Among Mining Companies In Indonesia","publication_year":2019,"publication_date":"2019-03-15","ids":{"openalex":"https://openalex.org/W4240048122","doi":"https://doi.org/10.33830/jom.v15i1.299.2019"},"language":"en","primary_location":{"id":"doi:10.33830/jom.v15i1.299.2019","doi":"https://doi.org/10.33830/jom.v15i1.299.2019","is_oa":true,"landing_page_url":"https://doi.org/10.33830/jom.v15i1.299.2019","pdf_url":"https://jurnal.ut.ac.id/index.php/jom/article/download/299/697","source":{"id":"https://openalex.org/S4210192262","display_name":"Jurnal Organisasi dan Manajemen","issn_l":"2085-9686","issn":["2085-9686","2442-9155"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314966","host_organization_name":"Universitas Terbuka","host_organization_lineage":["https://openalex.org/P4310314966"],"host_organization_lineage_names":["Universitas Terbuka"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Organisasi dan Manajemen","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://jurnal.ut.ac.id/index.php/jom/article/download/299/697","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061232784","display_name":"Sari Angriany Natonis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I205133468","display_name":"Universitas Airlangga","ror":"https://ror.org/04ctejd88","country_code":"ID","type":"education","lineage":["https://openalex.org/I205133468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sari Angriany Natonis","raw_affiliation_strings":["Universitas Airlangga"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Airlangga","institution_ids":["https://openalex.org/I205133468"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069902646","display_name":"Bambang Tjahjadi","orcid":"https://orcid.org/0000-0002-9781-729X","observed_orcids":["https://orcid.org/0000-0002-9781-729X"]},"institutions":[{"id":"https://openalex.org/I205133468","display_name":"Universitas Airlangga","ror":"https://ror.org/04ctejd88","country_code":"ID","type":"education","lineage":["https://openalex.org/I205133468"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Bambang Tjahjadi","raw_affiliation_strings":["Universitas Airlangga"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Airlangga","institution_ids":["https://openalex.org/I205133468"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I205133468"],"apc_list":null,"apc_paid":null,"fwci":3.1291,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.92515683,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"15","issue":"1","first_page":"68","last_page":"68"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8812999725341797,"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":0.8812999725341797,"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":0.11540000140666962,"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/T13509","display_name":"Accounting and Financial Management","score":0.0006000000284984708,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9980000257492065},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9330000281333923},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9620000123977661},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.9850000143051147},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8989999890327454},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.996999979019165},{"id":"https://openalex.org/keywords/public-accounting-firm-size","display_name":"public accounting firm size","score":0.9100000262260437},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8159999847412109},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.3630000054836273}],"concepts":[{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.7529704570770264},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7257323265075684},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7196667194366455},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6608569025993347},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6596437096595764},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5718929171562195},{"id":"https://openalex.org/C41458344","wikidata":"https://www.wikidata.org/wiki/Q732577","display_name":"Publication","level":2,"score":0.5532346963882446},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5430258512496948},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5237833857536316},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.46498697996139526},{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.45776891708374023},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.44380781054496765},{"id":"https://openalex.org/C75778745","wikidata":"https://www.wikidata.org/wiki/Q342626","display_name":"Lag","level":2,"score":0.4155421257019043},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.28310132026672363},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16427931189537048},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.1594933271408081},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.11121734976768494},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.07712981104850769},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.33830/jom.v15i1.299.2019","doi":"https://doi.org/10.33830/jom.v15i1.299.2019","is_oa":true,"landing_page_url":"https://doi.org/10.33830/jom.v15i1.299.2019","pdf_url":"https://jurnal.ut.ac.id/index.php/jom/article/download/299/697","source":{"id":"https://openalex.org/S4210192262","display_name":"Jurnal Organisasi dan Manajemen","issn_l":"2085-9686","issn":["2085-9686","2442-9155"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314966","host_organization_name":"Universitas Terbuka","host_organization_lineage":["https://openalex.org/P4310314966"],"host_organization_lineage_names":["Universitas Terbuka"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Organisasi dan Manajemen","raw_type":"journal-article"},{"id":"doi:10.33830/jom.v15i1.927.2019","doi":"https://doi.org/10.33830/jom.v15i1.927.2019","is_oa":true,"landing_page_url":"http://doi.org/10.33830/jom.v15i1.927.2019","pdf_url":null,"source":{"id":"https://openalex.org/S4210192262","display_name":"Jurnal Organisasi dan Manajemen","issn_l":"2085-9686","issn":["2085-9686","2442-9155"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314966","host_organization_name":"Universitas Terbuka","host_organization_lineage":["https://openalex.org/P4310314966"],"host_organization_lineage_names":["Universitas Terbuka"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Organisasi dan Manajemen","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33830/jom.v15i1.299.2019","doi":"https://doi.org/10.33830/jom.v15i1.299.2019","is_oa":true,"landing_page_url":"https://doi.org/10.33830/jom.v15i1.299.2019","pdf_url":"https://jurnal.ut.ac.id/index.php/jom/article/download/299/697","source":{"id":"https://openalex.org/S4210192262","display_name":"Jurnal Organisasi dan Manajemen","issn_l":"2085-9686","issn":["2085-9686","2442-9155"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314966","host_organization_name":"Universitas Terbuka","host_organization_lineage":["https://openalex.org/P4310314966"],"host_organization_lineage_names":["Universitas Terbuka"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Organisasi dan Manajemen","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5263000130653381,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4240048122.pdf","grobid_xml":"https://content.openalex.org/works/W4240048122.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W1495683237","https://openalex.org/W2015434352","https://openalex.org/W2022170904","https://openalex.org/W2036920076","https://openalex.org/W2083717332","https://openalex.org/W2115630219","https://openalex.org/W2134823194","https://openalex.org/W2269886270","https://openalex.org/W2278897107","https://openalex.org/W2569099618","https://openalex.org/W2583246231","https://openalex.org/W2623660450","https://openalex.org/W2908637225","https://openalex.org/W2964085917"],"related_works":["https://openalex.org/W3019961714","https://openalex.org/W2910680217","https://openalex.org/W3023271409","https://openalex.org/W3126501206","https://openalex.org/W4400169123","https://openalex.org/W7221229694","https://openalex.org/W7023807555","https://openalex.org/W4400383339","https://openalex.org/W3164667113","https://openalex.org/W2740775144"],"abstract_inverted_index":{"Time":[0],"period":[1,77],"in":[2],"completing":[3],"the":[4,8,36,48,76,97,105,112,117,136],"audit":[5,12,16,55,64,113,123,137,150],"work":[6],"until":[7],"date":[9],"of":[10,22,42,50,59,78,127,141,155],"publishing":[11],"report":[13,17,65,114,151],"is":[14],"called":[15],"lag.":[18],"BAPEPAM":[19],"requires":[20],"each":[21],"going-public":[23],"companies":[24,69],"to":[25,46],"publish":[26],"their":[27],"annual":[28],"reports":[29],"not":[30],"later":[31],"than":[32],"three":[33],"months":[34],"after":[35],"fiscal":[37],"year":[38],"ends.":[39],"The":[40,91,101,139],"aim":[41],"this":[43],"research":[44],"was":[45,96],"determine":[47],"effect":[49,134],"profitability,":[51],"solvency,":[52,122],"company":[53,108],"size,":[54],"opinion,":[56,124],"and":[57,107,125],"size":[58,109,126],"public":[60,128],"accounting":[61,129],"firm":[62],"on":[63,71,135],"lag":[66,152],"at":[67],"mining":[68],"listed":[70],"Indonesia":[72],"Stock":[73],"Exchange":[74],"during":[75],"2013-2017.":[79],"As":[80],"many":[81],"as":[82,121],"12":[83],"samples":[84],"were":[85],"obtained":[86],"through":[87],"purposive":[88],"sampling":[89],"technique.":[90],"data":[92],"analysis":[93],"technique":[94],"used":[95],"multiple":[98],"regression":[99],"analysis.":[100],"results":[102],"showed":[103,144],"that":[104,145],"profitability":[106],"negatively":[110],"affected":[111],"lag,":[115],"while":[116],"other":[118],"variables,":[119],"such":[120],"firm,":[130],"had":[131],"no":[132],"significant":[133],"report.":[138],"result":[140],"simultaneous":[142],"test":[143],"all":[146],"independent":[147],"variables":[148],"influenced":[149],"with":[153],"32.8%":[154],"determination":[156],"coefficient.":[157]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}