{"id":"https://openalex.org/W65554642","doi":"https://doi.org/10.34208/jba.v14i1.103","title":"PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG","display_name":"PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG","publication_year":2012,"publication_date":"2012-04-01","ids":{"openalex":"https://openalex.org/W65554642","doi":"https://doi.org/10.34208/jba.v14i1.103","mag":"65554642"},"language":"id","primary_location":{"id":"mag:65554642","doi":"https://doi.org/10.34208/jba.v14i1.103","is_oa":true,"landing_page_url":"http://www.tsm.ac.id/JBA/JBA14.1April2012/3. Pengaruh Ukuran Kantor Akuntan Publik, Kepemilikan, Laba Rugi, Profitabilitas Dan Solvabilitas Terhadap Audit Report Lag.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.tsm.ac.id/JBA/JBA14.1April2012/3. Pengaruh Ukuran Kantor Akuntan Publik, Kepemilikan, Laba Rugi, Profitabilitas Dan Solvabilitas Terhadap Audit Report Lag.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065306616","display_name":"Greta Juanita dan Rutji Satwiko","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Greta Juanita dan Rutji Satwiko","raw_affiliation_strings":["STIE Trisakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Trisakti","institution_ids":["https://openalex.org/I147337026"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5065306616"],"corresponding_institution_ids":["https://openalex.org/I147337026"],"apc_list":null,"apc_paid":null,"fwci":1.0414,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.84820055,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"14","issue":"1","first_page":"31","last_page":"40"},"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":0.06449999660253525,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.00039999998989515007,"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":0.9909999966621399},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.6370000243186951},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8199999928474426},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.7609999775886536},{"id":"https://openalex.org/keywords/income-statement","display_name":"income statement","score":0.6940000057220459},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9860000014305115},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.9900000095367432},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":0.9639999866485596},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.925000011920929},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.925000011920929}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6306722164154053},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6170825362205505},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6031091809272766},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4796067476272583},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4606800675392151},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42857787013053894},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.4167781174182892},{"id":"https://openalex.org/C75778745","wikidata":"https://www.wikidata.org/wiki/Q342626","display_name":"Lag","level":2,"score":0.4111323356628418},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.36115747690200806},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.33786314725875854},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2667616903781891},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09255388379096985},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.07850423455238342},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0757398009300232},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:65554642","doi":"https://doi.org/10.34208/jba.v14i1.103","is_oa":true,"landing_page_url":"http://www.tsm.ac.id/JBA/JBA14.1April2012/3. Pengaruh Ukuran Kantor Akuntan Publik, Kepemilikan, Laba Rugi, Profitabilitas Dan Solvabilitas Terhadap Audit Report Lag.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":null}],"best_oa_location":{"id":"mag:65554642","doi":"https://doi.org/10.34208/jba.v14i1.103","is_oa":true,"landing_page_url":"http://www.tsm.ac.id/JBA/JBA14.1April2012/3. Pengaruh Ukuran Kantor Akuntan Publik, Kepemilikan, Laba Rugi, Profitabilitas Dan Solvabilitas Terhadap Audit Report Lag.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":null},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4379260450","https://openalex.org/W2945465076","https://openalex.org/W7217625267","https://openalex.org/W3006114948","https://openalex.org/W2528026054","https://openalex.org/W7217601778","https://openalex.org/W6995629690","https://openalex.org/W2907917795","https://openalex.org/W2624187444","https://openalex.org/W1534618603"],"abstract_inverted_index":{"The":[0,47,56],"purpose":[1],"of":[2,10,58],"this":[3,51,59],"study":[4],"is":[5],"to":[6,21],"analyze":[7],"the":[8],"influence":[9],"company":[11,63],"size,":[12,64],"auditors,":[13],"ownerships,":[14,65],"profit":[15,66],"or":[16,67],"loss,":[17,68],"profitability":[18],"and":[19],"solvability":[20],"audit":[22,72],"report":[23,73],"lag.":[24],"This":[25],"research":[26,52,60],"focused":[27],"on":[28],"manufacturing":[29],"companies":[30],"listed":[31],"in":[32,50],"Indonesian":[33],"Stock":[34],"Exchange":[35],"from":[36,43],"2007":[37],"until":[38],"2009.":[39],"372":[40],"sample":[41],"selected":[42],"pusposive":[44],"sampling":[45],"method.":[46],"statistical":[48],"used":[49],"was":[53],"multiple":[54],"regression.":[55],"result":[57],"shows":[61],"that":[62],"DER":[69],"significantly":[70],"influencing":[71],"lag":[74]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}