<![CDATA[This study aims to examine the positive effect of Related Party Transactions (RPT) on Audit Report Lag (ARL) with political connections as the moderating variable. The population consists of non-cyclical sector companies, specifically, the food and beverage sub-sector listed on the Indonesian Stock Exchange (IDX) during the period of 2020-2022, from which 87 sample companies with a total of 132 observable secondary data of company annual reports are obtained. The results of the moderation regression analysis reveal that the RPT values in purchases and other liabilities have a negative effect on ARL. Furthermore, political connections negatively moderate the relationship between ARL and RPT in purchases, and positively moderate the relationship between ARL and RPT in purchases and receivables.]]>
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