Aug 2026· Dinasti International Journal of Economics, Finance & Accounting· Vol 7, pp. 1991-2002· 0 citations· 23 references
Abstract
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 data from the Indonesia Stock Exchange for the years 2023 to 2025 utilizing a causal quantitative methodology. Panel data regression analysis with a fixed effects model was applied as the main testing method. The research results prove that the size and meetings of the audit committee do not affect reporting delays. On the contrary, the size of the company has been proven to accelerate the release of reports, while a high level of debt significantly prolongs the audit completion time. Furthermore, the main audit issue did not prove to moderate the influence of audit committee or firm characteristics on audit duration. In conclusion, the timeliness of financial information release is highly dependent on the scale of assets and the entity's debt risk, where the complexity of auditor findings has become a standard procedure that no longer disrupts the reporting timeline.
Timely audited financial statements are essential for market discipline, yet Indonesian property and real-estate firms still show substantial variation in audit completion time. Using ownership concentration as a moderator variable, this study investigates at how audit report lag is affected by the frequency of audit c...
Shanaya Alayka, Mazda Eko Sri Tjahjono, Muhammad Nawawi· International Journal of Eco...· 0 citations
Abstract
This study investigated the influence of audit committee structure specifically audit committee size
and the proportion of non-executive members on audit reporting timeliness among industrial
goods companies listed on the Nigerian Exchange Group (NGX). Using an ex post facto research
design, secondary data fro...
Ezekiel Jenkeri Adole· Journal of Accounting and Fi...· 0 citations
Purpose: This study aims to analyze the influence of Key Audit Matters (KAM) on audit report lag (ARL) and the moderating role of auditor specialization in this relationship.
Methodology/approach: This study employed a causal method with a quantitative approach. The sample size was 621 companies listed on the Indonesia...
This study aims to test whether foreign capital reputation can moderate the influence of auditee and auditor factors on audit report lag during the Covid-19 Pandemic in the Industrial, Consumer Cyclicals, Financials, Properties & Real Estate, and Transportation & Logistics sectors. The population in this study was all...
Dedy Christiyanto, Rahmawati, Evi Gantyowati et al.· International Journal of Inn...· 0 citations
This study aims to examine the influence of audit committee, leverage, and firm size on the timeliness of financial reporting. The research focuses on mining companies listed on the Indonesia Stock Exchange from 2015 to 2020. A purposive sampling method was used, resulting in a sample of 234 observations. Logistic regr...
Abriyani Puspaningsih· International journal of eco...· 0 citations
Purpose: To analyze the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm, and to analyze the role of Financial Accounting Standards (SAK) in moderating the effects of audit tenure and audit opinion on audit report lag at private secto...
