Formosa Journal of Sustainable Research (FJSR)
Vol. 3 No. 7 (2024): July 2024

The Influence of Public Accounting Firm Reputation on Audit Report Lag

Wijaya, Melinda (Unknown)
Permatasari, Alya Putri (Unknown)



Article Info

Publish Date
31 Jul 2024

Abstract

This research aims to examine and analyze the influence of the reputation of a public accounting firm on audit report lag in companies listed on the Indonesia Stock Exchange in 2022. This research is unique because it uses all sectors of companies listed on the Indonesia Stock Exchange in 2022. The research uses quantitative methods with the sample selection method used is non-probability sampling with purposive sampling technique. This research uses secondary data via the BEI website. The number of samples studied was 504 companies. The results of this research indicate that the reputation of the public accounting firm does not affect audit report lag. The implication of this research is as a means to enrich knowledge and complement literature regarding research on similar topics, then it can be a consideration for companies, auditors and investors in knowing what factors might influence the occurrence of audit report lag

Copyrights © 2024






Journal Info

Abbrev

fjsr

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Education Industrial & Manufacturing Engineering Social Sciences

Description

Formosa Journal of Sustainable Research (FJSR) is an open access and peer-reviewed journal, published by Formosa Publisher. FJSR aims to be a dissemination platform for research result from multidisciplinary research that covers the wide spectrum of research field such as education, including ...