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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Agra Belva Harelya
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Determinan Audit Report Lag pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2018-2021 Agra Belva Harelya; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.901

Abstract

This study aims to examine the effect of firm complexity, auditor reputation and company age on the audit report lag. The population is property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used is purposive sampling method and acquired 185 companies. The statistical method uses multiple linear regression analysis. The results show that auditor reputation and company age has no effect on audit report lag, firm complexity positively affects audit report lag property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Co-Authors Nelvirita Nelvirita