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p-Index From 2020 - 2025
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All Journal Journal of Accounting and Finance Management (JAFM)
Nur Ikhwansyach, Radian
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect of Competence and Lowballing on Audit Report Lag Bari, Abdul; Nur Ikhwansyach, Radian; Kemalasari, Novawiguna; Badawi Saluy, Ahmad
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2265

Abstract

This study aims to determine the effect of Competence and Lowballing on Audit Report Lag. This study took a sample with the simple random sampling method. The population of this study are auditors who work at the Public Accounting Firm in Central Jakarta which is registered in the 2019 OJK Directory. This study uses primary data with Partial Least Square (PLS) analysis techniques. The results of this study indicate that the competency variable has no influence on the audit report lag, while the lowballing variable shows a significant effect on the audit report lag.
Co-Authors Abdul Bari Ahmad Badawi Saluy Novawiguna Kemalasari