NONE 657 657.45 Akuntansi Akuntansi & tata kelola desa Audit Delay Audit Keuangan Audit Report Lap Audit Sektor Publik Audit Tenure Company Size Dysfunctional Audit Behavior (DAB) Ekonomi Kreatif Financial Leverage Financial Performance Investment Opportunity Set Kap Size Kearifan Lokal Manajemen dan Ilmu yang Berkaitan Pasar Modal Pelatihan Dasar Kewirausahaan Pemeriksaan Keuangan Premature Sign-Off (PMSO) Profit Ability Saham Task Complexity (TC) Teknologi dan Ilmu-ilmu Terapan Time-Budget Pressure (TBP) Transparasi dan Akuntabilitas Under-reporting of Time (URT) auditor switching chief financial officer wanita corporate social responsibility disclosure financial condition investor kebijakan dividen kebijakan utang kepemilikan manajerial pertumbuhan perusahaan profitability proporsi dewan komisaris independen public accounting firm real earnings management size of company teori keagenan type of industries