Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag?
Lusi Kurnia,
Muhammad Saifi,
Cacik Rut Damayanti
Abstract:This study investigates the impact of corporate governance attributes, particularly the board of directors and audit committee, on the firm value of property and real estate companies in Indonesia. Additionally, this study introduces the novel exploration of audit report lag as a mediating factor in the relationship between corporate governance and firm value. Utilizing a quantitative approach, secondary data were extracted from the financial statements of property and real estate companies. The study employed… Show more
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