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All Journal JURNAL TEKNOLOGI LINGKUNGAN Jurnal Bahan Alam Terbarukan Jurnal Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL International Journal of Economics, Management, Business, and Social Science International Journal of Accounting & Finance in Asia Pasific Journal Research of Social Science, Economics, and Management Akurasi
Bambang Subiyanto, Bambang
Pusat Inovasi LIPI, Jakarta, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Materials Science & Nanotechnology Social Sciences

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Journal : Akurasi

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Audit delay drivers: Liquidity, leverage, size & auditor specialization Firdaus, Raihan; Subiyanto, Bambang
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1507

Abstract

Financial reports that exceed the deadline for the publication provisions of POJK number 14/POJK.04/2022 will experience delays in the publication of financial statements. Delay in the publication of financial statements indicates a problem with the company's financial statements, so it takes longer to complete the audit. The purpose of this study is to obtain empirical evidence and analyze the effect of liquidity, leverage, and company size on audit report lag with industry specialization auditors as moderating variables. Audit report lag is measured by the distance between the closing date of the company's financial statements and the date of the audit report. The population in this study was 559 companies with 15 companies as research samples, finally the total number of observations was 75. This study uses secondary data obtained from the Indonesia Stock Exchange and the official website of each company. Data collection in this study used purposive sampling technique. Data processing uses the WarpPLS 8.0 application. The results showed that liquidity and leverage have a significant positive effect on Audit Report Lag, company size has no significant effect on Audit Report Lag. Where as industry specialization, could be moderated liquidity and laverage on Audit Report Lag and fail to moderate company size on Audit Report lag.
Co-Authors Akbar, Fazhar Ananto Nugroho, Ananto Arifin, Zumam Bani, Pristiwanto Budiman, Ismail Budy Wiryawan Debora, Grace Artha Digdowiseiso , Kumba Digdowiseso, Kumba Divian, Dinda Tri Novianty Fahlevi Lubis, Reza Fakih, Anas Firdaus, Raihan Indra Priadi, Jodi Ismadi Ismadi Kumba Digdowiseiso, Kumba Kusumah, Sukma Surya Lukman, Christylia Gita Fairy Maidina, Maidina Mandasari, Noviyanti Marlina, Resti Maulidya, Riska Melati Mutiani Mutiani Nur Asiyah Prasetyo, Agus Mudo Rahayu, Annisyah Sri Rakhman, Wahyudi Rossaliani, Sindy Siregar , Nurhayati Subyakto Subyakto Sumarno, Agung Suryanegara, Lisman Syahruddin Syahruddin Teruna Awaludin , Dipa Tiara Pradani Triastuti, Triastuti Yanti, Dilla Madi