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Esty Suwitawayansari

Publications (1)

The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

Aminul Amin, Hanif Mauludin & Esty Suwitawayansari · Asian Journal of Economics, Business and Accounting · 2021

Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public...

Open access Research Article 10.9734/ajeba/2021/v21i1830500