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All Journal The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Nathania Rachel Queen Rondonuwu
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Portofolio investasi berbasis saham akselerasi Nathania Rachel Queen Rondonuwu; Monica Kurnia Antou
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.45

Abstract

The issue of changes in inflation and interest rates from January to April 2023 is likely to have an impact on trading activity in the capital market. The purpose of this study is to analyze the risk-return performance, especially on accelerated trading boards related to changes in inflation and interest rates. This study finds that stock returns on accelerated trading boards throughout the observation period have not achieved optimal performance with low systematic risk. Individually, this study finds that IPAC and RUNS have optimal returns along with inflation and interest rate issues.
Sustainability reporting, liquidity, and audit report lag: Evidence from Indonesian mining companies Nathania Rachel Queen Rondonuwu; Jullie Jeannete Sondakh; ⁠Anneke Wangkar
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.459

Abstract

The interval between a company's fiscal year-end and the issuance date of the independent auditor's report or Audit report lag (ARL) is a critical indicator of financial reporting timeliness. Despite growing environmental, social, and governance (ESG) disclosure requirements in Indonesia, empirical evidence on how sustainability reporting quality influences audit timeliness in the extractive sector remains limited and inconclusive. Drawing on Signaling Theory (Spence, 1973) and Agency Theory (Jensen & Meckling, 1976), this study examines the effects of sustainability reporting and liquidity on audit report lag in mining companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative, associative approach was employed with purposive sampling, yielding 41 companies and 123 firm-year observations. Data were analyzed using panel data regression with Fixed Effects and Random Effects models (Hausman test applied), incorporating control variables (firm size, profitability, leverage, and auditor type). The results show that sustainability reporting does not significantly affect audit report lag, while liquidity has a significant positive effect on audit report lag. The liquidity finding suggests that companies with higher current asset volumes require more extensive audit procedures, thereby prolonging the audit process. These findings contribute to the ARL literature by providing sector-specific evidence from the Indonesian mining industry and offer practical implications for audit planning and corporate governance.
Co-Authors Jullie Jeannete Sondakh Monica Kurnia Antou ⁠Anneke Wangkar