Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal ECOBIZTECH: Journal of Economics, Business, and Technology
Vanessa Florencia
Sekolah Tinggi Ilmu Ekonomi Gentiaras, Bandar Lampung, Lampung, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Audit report lag in Indonesia: the role of audit opinion, tenure, and fees Antonius Sidharta; Vanessa Florencia; Imelda Sinaga; Maria Maranatha Gultom
ECOBIZTECH: Journal of Economics, Business, and Technology Vol. 1 No. 2 (2026): ECOBIZTECH: Journal of Economics, Business, and Technology - September
Publisher : SCM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65881/ecobiztech.v1i2.172

Abstract

Purpose: to examine the effects of audit opinion, audit tenure, and audit fees on audit report lag among companies included in the LQ45 Index during 2019-2023. Method: this study uses a quantitative approach with panel data regression. The sample consists of 15 companies listed in the LQ45 Index during 2019–2023, selected using purposive sampling, resulting in 75 firm-year observations. Secondary data were obtained from companies’ annual reports and financial statements. The data were analyzed using EViews 12 through descriptive statistics, panel data regression, t-tests, F-tests, and the coefficient of determination. Findings: audit opinion and audit tenure do not significantly affect audit report lag, while audit fees have a significant negative effect on audit report lag. However, the proposed hypotheses are not supported because the hypothesized directions did not match the observed relationships. Simultaneously, audit opinion, audit tenure, and audit fees significantly affect audit report lag. Implications: adequate audit fees and effective allocation of audit resources are important for improving audit timeliness. The study provides practical insights for companies and auditors to enhance audit planning, resource allocation, and communication to reduce audit report lag. Originality: lies in examining audit opinion, audit tenure, and audit fees as determinants of audit report lag in LQ45 companies during the 2019–2023 period, providing updated empirical evidence on audit timeliness in the Indonesian capital market.
Co-Authors Antonius Sidharta Imelda Sinaga Maria Maranatha Gultom