Putri, Nurul Alifah and Istiqomah, Dyah Febriantina (2024) The Influence of Company Characteristics on Audit Report Lag: Auditor Characteristics as a Moderating Variable. The Influence of Company Characteristics on Audit Report Lag: Auditor Characteristics as a Moderating Variable. ISSN 2774-4256
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Abstract
Research Aims: This research examines the influence of profitability,
liquidity, solvency, audit committee size, board of directors’ size, and
company size on audit report lag, with auditor reputation as a moderating
variable.
Design/methodology/approach: The research sample consisted of 61
energy sector companies listed on the Indonesia Stock Exchange during the
2020-2022 period, so the total research observation subjects were 183 data.
Data analysis in this research uses panel data regression analysis. This
research uses advanced statistical and econometric data analysis software,
namely Eviews Enterprise 12 Software.
Research Findings: The research results show that profitability has a
negative effect on audit report lag. Meanwhile, liquidity, solvency, the size
of the board of directors, and company size positively affect audit report
lag. The size of the audit committee does not affect audit repro lag. Auditor
reputation moderates the influence of profitability, liquidity, the size of the
board of directors, and company size on audit report lag.
Theoretical Contribution/Originality: This research is expected to enrich
the literature regarding factors that influence audit report lag and provide
a solid basis for companies to optimize the timing of publishing financial
reports by considering these factors in energy sector companies.
| Item Type: | Journal Article |
|---|---|
| Keywords: | Profitability, Liquidity, Solvency, Audit Committee Size, Board of Directors Size, Company Size, Audit Report Lag. |
| Subjects: | 14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics |
| Divisions: | Faculty of Economics > Department of Accounting |
| Depositing User: | Dyah Febriantina Istiqomah |
| Date Deposited: | 11 Dec 2024 09:27 |
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