<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION"^^ . "This study aims to provide empirical evidence about the effect of the\r\ninfluence of audit fees, corporate governance mechanisms (proxied by independent\r\ncommissioners, independent audit committees), and litigation on audit report late\r\nand value creation, as well as to evaluate the role of audit report late in mediating\r\nthe influence of audit fee variables, corporate governance mechanisms, and\r\nlitigation on value creation.\r\nThe research method used is a quantitative approach with panel data\r\nanalysis, involving all companies listed on the Indonesia Stock Exchange and have\r\nexperienced delays in submitting audit financial reports and receiving Warning\r\nLetters from the Financial Services Authority during the period 2018 to 2023. The\r\ndata analysis techniques used are descriptive statistics, classical assumption tests,\r\nand multiple linear regression analysis using the Stata application..\r\nThe research findings show that audit fees have a significant positive effect\r\non audit report late, signalling that high audit fees are often associated with audit\r\nreport late. In contrast, independent commissioners have a significant negative\r\neffect on audit report late, indicating that their presence accelerates audit\r\ncompletion. However, independent audit committees do not show a significant\r\neffect on audit report late. Litigation is shown to have a positive influence on audit\r\nreport late, as a result of legal risks that require a more detailed audit. In terms of\r\nvalue creation, audit fee, independent commissioner, and independent audit\r\ncommittee do not show significant influence, while litigation also does not affect\r\nvalue creation directly. However, audit report late has a significant positive effect\r\non value creation, indicating that audit report late may reflect a commitment to the\r\nquality of information that supports value creation. Audit report late does not\r\nsignificantly mediate the relationship between audit fee and value creation, as well\r\nas between independent audit committee and value creation. However, audit report\r\nlate mediates the relationship between independent commissioners and value\r\ncreation negatively, and between litigation and value creation significantly.\r\nThe results of this study provide several significant research contributions\r\n(novelty) in science that are useful for academics and practitioners. First, this study\r\ndevelops a more comprehensive value creation variable measurement framework\r\nby integrating financial and non-financial aspects, thus presenting a new, more\r\ncomprehensive perspective in measuring company performance. Second, this study\r\nintroduces a new variable called audit report late (ARLt), which integrates the concept of audit report lag and regulation on the late submission of audit reports.\r\nThis variable is measured using an ordinal scale, through an approach that is rarely\r\nexplored and often overlooked in previous research. This approach allows for a\r\nmore in-depth analysis of company data, resulting in more accurate and relevant\r\nfindings in identifying factors that influence audit report lags. Third, this study\r\nintroduces the audit report late theory which offers a new perspective in agency\r\ntheory. This theory emphasises how auditors utilise audit duration as a strategic\r\nmove to improve financial statement accuracy, protect shareholder interests, and\r\nmanage litigation risk. This approach shifts the traditional focus from internal\r\nfactors, such as audit fees, to more complex external factors, such as litigation, that\r\ninfluence audit quality and value creation. Fourth, this research model explores the\r\nrelationship of litigation to audit report late as well as the relationship of litigation\r\nto value creation in Indonesia, an area that has received limited attention from\r\nprevious researchers who have focused on the concept of conservatism (litigation\r\nrisk). This study makes a significant contribution by presenting empirical evidence\r\nthat is still rarely studied, enriching the understanding of how litigation affects audit\r\nreport late and how litigation affects value creation, and opening up opportunities\r\nfor further research in the fields of auditing, financial reporting, and corporate\r\nlitigation, thereby broadening perspectives in the study of audit and corporate\r\ndynamics. This novelty also strengthens the role of agency theory, especially in the\r\ncontext of how audit fees, corporate governance mechanisms (independent\r\ncommissioners, independent audit committees) and litigation can affect audit report\r\nlate and value creation. This research not only deepens, but also extends the\r\ntheoretical and practical foundations in auditing and corporate governance,\r\nproviding new insights in understanding the dynamics between these factors in the\r\ncontext of Indonesian companies."^^ . "2025" . . . . . . . . . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . . . . . . . . . "NAWANG"^^ . "KALBUANA"^^ . "NAWANG KALBUANA"^^ . . "E. Munawar"^^ . "Muchlish"^^ . "E. Munawar Muchlish"^^ . . "Lia"^^ . "Uzliawati"^^ . "Lia Uzliawati"^^ . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "FAKULTAS EKONOMI DAN BISNIS"^^ . . . "DOKTOR ILMU AKUNTANSI"^^ . . . . . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Text)"^^ . . . "PERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION (Other)"^^ . . . . . "HTML Summary of #47610 \n\nPERAN AUDIT REPORT LATE DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE MECHANISMS, AUDIT FEE DAN LITIGASI TERHADAP VALUE CREATION\n\n" . "text/html" . . . "HF Commerce"@en . . . "HF5601 Accounting"@en . . . "HG Finance"@en . .