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All Journal Jurnal Nusa Akuntansi
Tomi Riyadi
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Economics, Econometrics & Finance

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PENGARUH ROTASI AUDIT, AUDIT TENURE DAN REPUTASI AUDIT TERHADAP AUDIT REPORT LAG DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Selvi Sesariani; Tomi Riyadi
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.401

Abstract

This study aims to examine and analyze the effect of audit rotation, audit tenure, and audit reputation on audit report lag with the audit committee as a moderating variable. This research is quantitative with an associative approach. The population consists of all property and real estate companies listed on the Indonesia Stock Exchange in 2020–2024. The sampling method used is purposive sampling. The data analysis techniques employed include model estimation tests, model tests, data quality tests, and hypothesis testing using multiple linear regression analysis with EViews 12 software. The results of this study indicate that audit rotation and audit reputation have no effect on audit report lag, while audit tenure has an effect on audit report lag. Simultaneously, audit rotation, audit tenure, and audit reputation influence audit report lag. Furthermore, the audit committee variable is not able to moderate the influence of audit rotation, audit tenure, and audit reputation on audit report lag.
PENGARUH FINANCIAL DISTRESS, GENDER KOMITE AUDIT DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI Wigia Pritami; Tomi Riyadi
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.402

Abstract

Companies listed on the Indonesia Stock Exchange (IDX) are required to publish audited financial reports. However, companies face both internal and external challenges in the process. This study aims to examine the effect of financial distress, audit committee gender, and public accounting firm size on audit report lag, with audit tenure as a moderating variable. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The results of the t-test show that financial distress and audit committee gender have an effect on audit report lag, while public accounting firm size does not. The results of the moderation test indicate that audit tenure is able to moderate the relationship between audit committee gender and audit report lag. However, audit tenure is not able to moderate the relationship between financial distress and public accounting firm size with audit report lag.
Co-Authors Selvi Sesariani Wigia Pritami