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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan SEMAR AKM: Aksi Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi
Aris Setiawan
Universitas Panca Bhakti
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi

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Audit Report Lag: An Empirical Investigation of the Effects of Audit Tenure, Solvency, and Firm Size Sari, Wilda; Jaurino, Jaurino; Khasanah, Dini Afriani; Setiawan, Aris
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11500

Abstract

Purpose – Financial reviews are the ultimate end result of the accounting process, serving as a device to speak about financial activities that aid the sustainability of a company. Audit record lag is an essential indicator in assessing the effectiveness and transparency of a company's economic reporting process. This learns about targets to check out and empirically take a look at the impact of audit tenure, solvency, and company measurement on audit report lag. Design/methodology/approach – The lookup makes use of a quantitative method, with statistics from the Indonesia Stock Exchange. The populace in this learn about is manufacturing corporations in the Property Real Estate sub-sector. A pattern of 60 businesses used to be received with a statement length of 5 years, ensuing in a whole of 300 samples. The records have analyzed the usage of Eviews-13 software. Findings – The effects exhibit that audit tenure negatively impacts audit record lag, whilst solvency and association measurement have a high-quality impact on audit file lag. Research limitations/implications –This study is limited by the observation year and the data obtained, as the data was sourced solely from external sources. Keywords: Audit Report Lag, Audit Tenure, Firm Size, Solvency
Co-Authors Ali Afif Ekawati Febriati Febriati Jaurino Jaurino Jaurino, Jaurino Khasanah, Dini Afriani Purwanto Rahayu Widyawati Reni Dwi Widyastuti Rina Mayasafitri Risal Rizki Fakhrul Yahya Sari, Wilda Wilda Sari