Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Business & Banking
Ghaisani, Firdina Intan
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinant Audit Report Lag in Indonesia Financial Industry: An Analysis Pre and During Covid-19 Ghaisani, Firdina Intan; Kholid, Muamar Nur
Journal of Business & Banking Vol 14 No 02: November-April 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i02.4934

Abstract

Covid-19 has affected the economy and business environment, including the process of implementing company financial report audits. This study examines the determinants of audit report lag in the financial industry in Indonesia. Specifically, this study examines audit report lag by comparing the periods before and during the Covid-19 period. This study examines four independent variables related to audit characteristics and the company's financial condition. The population in this study were financial sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Forty-six companies in the Indonesian financial industry were selected as samples using purposive sampling techniques. The results of the data analysis showed that profitability and the size of the public accounting firm did not affect audit report lag either before or during the Covid-19 period. The analysis results also showed that audit fees affected audit report lag before and during the Covid-19 period. Meanwhile, audit tenure affected audit report lag only during the period before Covid-19
Determinant Audit Report Lag in Indonesia Financial Industry: An Analysis Pre and During Covid-19 Ghaisani, Firdina Intan; Kholid, Muamar Nur
Journal of Business & Banking Vol 14 No 02 (2025): November-April 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Covid-19 has affected the economy and business environment, including the process of implementing company financial report audits. This study examines the determinants of audit report lag in the financial industry in Indonesia. Specifically, this study examines audit report lag by comparing the periods before and during the Covid-19 period. This study examines four independent variables related to audit characteristics and the company's financial condition. The population in this study were financial sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Forty-six companies in the Indonesian financial industry were selected as samples using purposive sampling techniques. The results of the data analysis showed that profitability and the size of the public accounting firm did not affect audit report lag either before or during the Covid-19 period. The analysis results also showed that audit fees affected audit report lag before and during the Covid-19 period. Meanwhile, audit tenure affected audit report lag only during the period before Covid-19
Co-Authors Muamar Nur Kholid, Muamar Nur