Journal of Accounting and Finance Management (JAFM)
Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)

The Effect of Competence and Lowballing on Audit Report Lag

Bari, Abdul (Unknown)
Nur Ikhwansyach, Radian (Unknown)
Kemalasari, Novawiguna (Unknown)
Badawi Saluy, Ahmad (Unknown)

Article Info

Publish Date
25 Jul 2025

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.

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Journal Info
Journal of Accounting and Finance Management (JAFM)
Website

Abbrev

JAFM

Publisher

Dinasti Research

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of ...