2026· International journal of economics, business and management research· 0 citations· 14 references
Abstract
Audit quality has become a critical issue in ensuring the credibility of financial statements,
particularly amid increasing business complexity and inconsistent empirical findings regarding
its determinants. This study aims to examine the effect of audit tenure, audit delay, PAF size,
audit fee, and firm size on audit quality in consumer goods companies listed on the Indonesia
Stock Exchange during the 2020–2024 period. The research employs a quantitative approach
using secondary data and applies purposive sampling, resulting in 49 companies with 186
observations. Logistic regression analysis is used because audit quality is proxied by audit
opinions (unqualified and non-unqualified opinions). The findings indicate that audit delay has a
significant negative effect on audit quality, while audit fee has a significant positive effect. In
contrast, audit tenure, PAF size, and firm size do not show significant effects.
Public companies in Indonesia often face delays in completing the audit process. Understanding the determining factors is important to ensure timely financial reporting. This study examines audit quality as a moderating variable in the relationship between profitability, solvency, company size, and audit delays using a...
This study examines the determinants of auditor switching by analyzing the effects of Audit Committee Gender, Audit Fee, Financial Distress, and Audit Report Lag, with Audit Quality as a moderating variable. Prior studies have primarily focused on general listed companies and have provided limited evidence on the moder...
Novia Indah Oktaviani Syahari, Harry Budiantoro· Research of Accounting and G...· 0 citations
This study investigates the effects of audit fee, audit committee, and firm age on audit delay, with firm size serving as a moderating variable in conventional commercial banks in Indonesia and Singapore during the 2021–2025 period. A quantitative approach with a causal-associative design was employed. The population c...
Henita Guru Singa, E. Erlina*, A. Nasution· Dinasti International Journa...· 0 citations
The purpose of this study is to assess the moderating role of the primary audit issue in energy sector businesses and to investigate the impact of audit committee size, frequency of audit committee meetings, company size, and leverage on audit report lag. Purposive sampling strategies were used to collect secondary dat...
Shafa April Pradistyo, D. Suryandari· Dinasti International Journa...· 0 citations
This study investigates the effect of fair value measurement of non-current assets on audit quality and examines whether auditor industry specialization moderates this relationship. Using a quantitative research design, the study analyzes panel data from 152 companies listed on the Indonesia Stock Exchange over the 202...
This study aims to empirically prove the influence of independent variables on the dependent variable, namely institutional ownership, audit committee, auditor switching, and company size on audit delay in basic materials sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. The data used...
Nadya Nuril Muthmainnah, Annisa Hakim Zamzami· The International Conference...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
