Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal ECOBIZTECH: Journal of Economics, Business, and Technology
Imelda Sinaga
Sekolah Tinggi Ilmu Ekonomi Gentiaras, Bandar Lampung, Lampung, Indonesia

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 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.
Rethinking audit quality: evidence from audit fees, tenure, and rotation in Indonesian infrastructure firms Senorita Risma Riscaya; Kalista Revina Silvey; Imelda Sinaga; Fransiska Wahyu Lestari
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.v1i2.182

Abstract

Purpose: to examine the effect of audit fee, audit tenure, and audit rotation on audit quality in infrastructure companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Method: this study uses a quantitative approach and secondary data from the annual reports of 15 infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023, resulting in 60 firm-year observations selected through purposive sampling. Data were analyzed using binary logistic regression in SPSS. Findings: audit fee, audit tenure, and audit rotation do not significantly affect audit quality, either individually or simultaneously. These findings suggest that these three audit-related factors do not significantly determine audit quality in Indonesian infrastructure companies. Implications: companies, auditors, and regulators should not rely solely on audit fees, audit tenure, and audit rotation to improve audit quality, but should also strengthen auditor competence, independence, professional skepticism, and audit oversight. Originality: lies in providing sector-specific evidence on audit quality by simultaneously examining audit fees, audit tenure, and audit rotation in Indonesian infrastructure companies during the 2020–2023 period.
Co-Authors Antonius Sidharta Fransiska Wahyu Lestari Kalista Revina Silvey Maria Maranatha Gultom Senorita Risma Riscaya Vanessa Florencia