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Shafira Najwa Endri

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Open access Sep 2026

The Effect of Profitability, Public Accounting Firm Reputation, and Firm Size on Audit Report Lag: Evidence from Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2022-2025)

This study examines the effect of profitability, public accounting firm (Kantor Akuntan Publik/KAP) reputation, and firm size on audit report lag (ARL) among property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2025. Using purposive sampling, 40 companies were selected, yield...

Shafira Najwa Endri, Karlina Aprilia Kusumadewi, Imam Ghozal · 0 citations

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