This edition contains articles about the effect of Earning Pershare, audit opinion, ROE, DER and the influence of local revenue such as regional expenditure, labor force, poverty in North Sumatra, as well as the effect of auditor turnover, type of industry, subsidiaries, public ownership and leverage on audit delay in companies.

DOI: https://doi.org/10.34012/japri.v3i2

Published: 2021-10-30

DOI: https://doi.org/10.34012/japri.v2i2.1710
DOI: https://doi.org/10.34012/japri.v3i2.1810
DOI: https://doi.org/10.34012/japri.v3i2.1929
DOI: https://doi.org/10.34012/japri.v3i2.2533
DOI: https://doi.org/10.34012/japri.v3i2.2543