Heru Sulistiyo

The Role of the Internal Control System in Mediating the Influence of Company Size and Auditor Switching on Audit Delay in Companies Listed on the Indonesia Stock Exchange

Nanik Ariyanti, Heru Sulistiyo & Sodikin Manaf · Asian Journal of Economics, Business and Accounting · 2022

Aims: Study this regarding audit delays, aim to analyze the influence size companies and auditors switching to audit delay with an internal control system (ICS) as variable mediation on companies listed on the Indonesia Stock Exchange in 2020. Study Design: The design of this res...

Open access Research Article 10.9734/ajeba/2022/v22i2230721

Analysis of the Effect of Company Size and Age on Audit Delay by Mediating Profitability on Companies Listed in the Indonesian Stock Exchange

Adi Rohadi & Heru Sulistiyo · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to analyze profitability mediating the influence of company size and age to delay audits. Study Design:  The design of this research study is correlational. Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2019. Methodology: Its popula...

Open access Research Article 10.9734/ajeba/2022/v22i2230704

The Role of Profitability and Leverage in Mediation the Effect of Company Size on the Timeliness of Financial Reporting in the Indonesian Stock Exchange

Nor Chairudin Abdullah, Heru Sulistiyo & . Subchan · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study is about the timeliness of financial reporting. It aims to analyse the profitability and leverage in mediating the effect of company size on the timeliness of financial reporting of Indonesian Stock Exchange (IDX) issuers in 2017-2019. Study Design: The design of...

Open access Research Article 10.9734/ajeba/2022/v22i2130685