Cornelliuz Yosavhat Sitanggang

The Moderating Role of Company Size in the Relationship Between Audit Factors and Audit Report Lag

This research looks into the links between audit opinion, audit tenure, audit committee, and audit report lag, with firm size tested as a moderating factor among Property and Real Estate companies list on the IDX between 2019 and 2024. The research population consisted of 93 firms, from which 52 companies were selected...