Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan
Wukuf Dilvan Rafa
Universitas Tanjungpura, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Audit Tenure, Specialization, and Timeliness in the Property Sector Syarbini Ikhsan; Wukuf Dilvan Rafa
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3500

Abstract

This study aims to test the effect of operational complexity on audit report lag with auditor specialization as a moderating variable. High operational complexity is believed to extend audit completion time due to the increasing volume and complexity of information. Conversely, auditors with industry-specific expertise are expected to accelerate the audit process through a deeper understanding of the audited entity. This study uses a quantitative approach with multiple regression analysis and secondary data from company annual reports. Data is processed using SPSS, including classical assumption tests, t-tests, f-tests, and moderation interaction analysis. The results show that Audit Tenure does not significantly affect Audit Report Lag (significance = 0.992), nor does its interaction with Auditor Specialization show a significant moderating effect. However, the F-test shows that the overall regression model, including Audit Tenure, Auditor Specialization, and control variables, significantly affects Audit Report Lag (significance = 0.021). These findings suggest that although direct and moderating effects are not significant, the variables collectively contribute to explaining delays in audit reporting.
Co-Authors Syarbini Ikhsan