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)
Sep 2026· East Asian Journal of Multidisciplinary Research· Vol 5, pp. 3505-3518· 0 citations· 37 references
Abstract
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, yielding 160 firm-year observations that were analyzed with panel data regression. The findings are interpreted through agency theory and signalling theory and suggest that higher profitability and the use of a Big Four auditor are associated with a longer, rather than a shorter, audit process plausibly because both attract more extensive audit scrutiny whereas larger firms benefit from stronger internal controls, greater resources, and closer external monitoring that shorten audit completion time.
Background: Audit Report Lag reflects the timeliness of audited financial information and may affect the relevance of financial statements for investors and other stakeholders. Several firm and governance characteristics may influence the duration of audit completion.
Objective: This study examines the effect of Public...
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Background: State tax receipts finance the greater part of Indonesia’s national development agenda, although firms tend to regard tax as an expense that should be minimised wherever possible. Given that the property and real estate industry combines substantial investment in fixed assets with intricate transaction stru...
