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All Journal Golden Ratio of Auditing Research
S. Syamsuddin
Universitas Hasanuddin
Economics, Econometrics & Finance Social Sciences

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The Effect of Audit Tenure and Audit Opinion on Audit Report Lag: A Study of Indonesian Manufacturing Companies Muhammad Ashar; A. Anggi Reskiamalia; A. Amiruddin; S. Syamsuddin
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1305

Abstract

This study examines the impact of audit tenure and opinion on audit report lag in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Audit report lag is a crucial measure of the timeliness of financial reporting, yet prior studies show inconsistent findings regarding its relationship with audit tenure and audit opinion. This study addresses that gap by focusing on a specific industry sector in Indonesia. A quantitative method was employed, using secondary data obtained from the audited financial statements of selected companies between 2020 and 2024. The sampling technique was purposive, resulting in six companies as research samples. The independent variables are audit tenure and opinion, while the dependent variable is audit report lag. The data collection method used is documentation. Data were analyzed using classical assumption testing and multiple linear regression, with hypothesis testing performed through SPSS 27. The hypotheses tested in this study are as follows: (H1) It is suspected that audit tenure and audit opinion simultaneously affect audit report lag in manufacturing companies listed on the IDX; (H2) It is suspected that audit tenure and audit opinion partially affect audit report lag in manufacturing companies listed on the IDX; (H3) One of the variables has a dominant effect on audit report lag in manufacturing companies listed on the IDX.
The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange Annesa Tasya Maghfirah; Miftahul Jannah; A. Amiruddin; S. Syamsuddin
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1388

Abstract

This study aims to analyze the influence of Audit Fees, Audit Rotation, and Audit Quality on the activeness of companies in conducting quality audits in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is quantitative with a logistic regression approach. Audit Fees are measured using the natural logarithm of professional fees, a dummy variable represents Audit Rotation, and Audit Quality is proxied by the auditor's Big Four status. The results show that all three independent variables positively and significantly affect company activity. The Nagelkerke R Square value of 0.923 indicates the model's high explanatory power. The model's goodness-of-fit test, with a Chi-Square value of 38.783 (p < 0.05), suggests that the model is suitable for use. Additionally, the classification accuracy reaches 100%, reinforcing the model's reliability in predicting the activeness category of companies.
Co-Authors A. Amiruddin A. Anggi Reskiamalia Annesa Tasya Maghfirah Miftahul Jannah Muhammad Ashar