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All Journal Jurnal Paradigma Akuntansi
Daniel Sean Pardomuan
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN KAP DAN LIKUIDITAS TERHADAP KETERLAMBATAN LAPORAN AUDIT PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Daniel Sean Pardomuan; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39075

Abstract

This study aims to analyze the effect of Public Accounting Firm (KAP) size and liquidity on audit report lag in LQ45 companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The independent variables used in this study are KAP size and liquidity, while the dependent variable used is audit report lag. This study applies a quantitative approach using secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sample selection was conducted using a purposive sampling method based on several criteria determined in accordance with the research objectives. The sample that met the research criteria consisted of 27 companies. The number of data used in this study became 180 financial statement data. Data processing was carried out using panel data regression analysis with the assistance of EViews 14 and Microsoft Excel 2021. The results of this study indicate that KAP size has a negative relationship but does not significantly affect audit report lag. Liquidity has a positive relationship but does not significantly affect audit report lag. The findings of this study indicate that the level of KAP size and company liquidity has not been able to influence the speed of audit report completion in LQ45 companies listed on the Indonesia Stock Exchange.
Co-Authors Rini Tri Hastuti