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All Journal JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Widya Akuntansi dan Keuangan Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Penelitian Pendidikan Indonesia Jurnal Ilmu Ekonomi dan Bisnis
Muhammad Ridha Habibi Z
Universitas Negeri Medan
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2025 Jihan Safhira Sani; Tapi Rumondang Sari Siregar; Muhammad Rizal; Khairunnisa Harahap; Muhammad Ridha Habibi Z
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6zfj2n28

Abstract

This study aims to examine the effect of firm size and profitability on audit report lag with audit committee effectiveness as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from annual reports and audited financial statements. The sample was selected using purposive sampling, resulting in 21 healthcare companies with 101 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that firm size has no significant effect on audit report lag, whereas profitability has a significant negative effect on audit report lag. Furthermore, audit committee effectiveness is unable to moderate the relationship between firm size and audit report lag but strengthens the negative relationship between profitability and audit report lag. These findings suggest that effective audit committee monitoring contributes to improving the timeliness of audited financial reporting, particularly in highly profitable healthcare companies, thereby enhancing the efficiency of the audit completion process.
Co-Authors Alika Putri Azizul Kholis, Azizul Dedy Husrizal Syah, Dedy Husrizal Esa Setiana Harefa, Meilinda Suriani Jihan Safhira Sani Khairunnisa Harahap M. Arsyadi Ridha Magdalena Mori Sihotang Marina, Nisha Marini, Yushita Maya Sari Saragih Muhammad Ridha Syafii Damanik Muhammad Rizal Nasirwan Nasirwan Nia Ramadhani Nisha Marina Nisha Marina Nisha Marina Putri Surya Fatiha Ramadhani, Nia Restu Restu Rotua Juliana S Situngkir, Gomgom Sofyan Hidayat Sriadhi Sriadhi Tapi Rumondang Sari Siregar Taufik Hidayat Valentina Rentauli Siringoringo Vina Arnita Wildansyah Lubis