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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan SEMAR Jurnal Abdimas Sangkabira Akuntansi Bisnis & Manajemen (ABM) Transekonomika : Akuntansi, Bisnis dan Keuangan AKM: Aksi Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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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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 Adillah, Egga Aditya, Friska Ali Afif Apriadini, Regita Bilivianty, Yolanda Ekawati Ekawati Ekawati Endang Kristiawati, Endang Febriati Febriati Febriati, Febriati Jaurino Jaurino Jaurino, Jaurino Khasanah, Dini Afriani Purwanto Rahayu Widyawati Rahmatullah Rizieq Reni Dwi Widyastuti Rina Mayasafitri Risal Rizki Fakhrul Yahya Sari, Wilda Widyastuti, Reni Dwi Wilda Sari Yahya, Rizky Fakhrul