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Azwardi Azwardi
Polytechnic of Sriwijaya
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Journal : Owner : Riset dan Jurnal Akuntansi

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Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation Saftiana, Yulia; Safitri, Rika Henda; Sulastri, Sulastri; Azwardi, Azwardi; Anggelena, Vina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2295

Abstract

This study examines the impact of audit quality, profitability, and solvency on audit report lag, with PAF's reputation acting as a moderating factor in LQ45 companies. Panel data analysis, combining time series and cross-sectional data, was conducted on all LQ45 companies over the period 2017-2021, using purposive sampling. Quantitative analysis employing panel data regression analysis through Eviews 10 software was employed. The findings reveal that audit quality, profitability, solvency, and PAF reputation positively and significantly influence audit report lag. Moreover, PAF reputation moderates the relationship between audit quality and audit report lag, showing a negative and significant effect. Similarly, PAF reputation moderates the relationship between profitability and audit report lag, also exhibiting a negative and significant impact. However, PAF reputation's moderation on solvency demonstrates a negative but nonsignificant effect on audit report lag. Recommendations for further research include deeper analysis of reputation as a variable, as it supports reducing audit report delays. Additionally, examining audit quality and Return on Assets in more depth using nominal variables, with audit quality measured through earnings management or discretionary accruals, is suggested. Furthermore, refining analytical techniques through transformation methods that combine linear and nonlinear forms within a regression model is recommended for future investigations.
Co-Authors A.A. Ketut Agung Cahyawan W ABDUL BASHIR, ABDUL Adnan, Nazeli Alan Novi Tompunu Alghifari Mahdi Igamo Amelia Amelia Ami, Hidayati ANDIKO, FAJAR Anggelena, Vina Anggi Anggraini, Anggi Anna Yulianita Apriani, Tri Suci Ardita, Elsa Arif Suryono Asmaul Husna Bambang Bemby soebyakto, Bambang Bemby Cekmas Cekdin, Cekmas Darussalam Darussalam, Darussalam Diastami, Sylvi Marsella Dirta Pratama Atiyatna Dwi Darma Puspita Sari Fachruddin Fachruddin Fahrijal, Farkhan Fauzan Azhima, Fauzan Ferdinand, Calvin Fithri Selva Jumeilah, Fithri Selva Fitri, Adelia Fitrianto, Mohammad Eko Fuadah, Luk Luk Gustriani, Gustriani Halawa, Syafitri Hamira, Hamira Hasibuan, Elsa Elitia Hasibuan, Muhammad Khalid Pay Ica Admirani, Ica Ichsan Hamidi Ismail, Tarmizi Karimov, Al Shiddiqy Islam Khairuman, Muhammad Farhan Khairunisa, Fildza Khoirun Nisa Khotima, Nur Lili Salfina Liliana Liliana Mahmud, Saifuddin Manurung, Okta Elviana Mardalena Mardalena Marissa, Feny Mohamad Adam Muhammad Bahrul Ulum Muhammad Iqbal Mukhlis Mukhlis Nadilah Naiya, Rara Weinita Nurdahyanti, Nurdahyanti Nurtati Nurtati, Nurtati Nurul Fahmi Permana, Hendrik Prasetiya, Ridwan Dwi Putra, Nobby Darly Dwi Rafsanjani, Akbar Rahayu, Sari Rahmana, Shindy Dwi Rajab Bahry, Rajab Ramadanti, Sarindang Suci Raneo, Agung Putra Restuningsih, Cindy Retno Susanti Ria, Sagita Desta Rika Henda Safitri, Rika Henda Rosada Sintya Dwi Rusli Yusuf Saleh, Rosmiyati Chodijah Sandi, Mukhammad Sofyan Sanusi Sanusi Sanusi, Sanusi Saputra, Ariansyah Setiaji, Wisnu Agung Sibarani, Lola Amalia Sibarani, Wardah Sahrani Simangunsong, Arimbi Syahkila Siti Rohima Situmorang, Mela Safitri Sky, Monica Werin Smarajaya, I Dewa Made Solly Aryza Stone, Alisia Silver Subardin, Muhammad Suhardi, Miran Suharmanto, Billy Sukanto Sukanto Sukanto Sukanto Sukiani, Sukiani Sulastri Sulastri Suleman, Zulfikri Supani, Ahyar Syaputri, Febianti Danu Syathiri, Ahmad Tanjung, Amaluddin Virgiawan, Decky Andrias Widya, Khansa Arista Widyasthika, Hayu Faldun Yanti Murni Yarsah, Waldi Novi YULIA SAFTIANA, YULIA Yunita, Era Yurismasari, Heidi Zaki, Zaki Zarkasih, muhammad Restu