Author

Tikkos Sitanggang

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Open access Sep 2026

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...

Tikkos Sitanggang, L. Lisnawati, Juan Moses V. Sitanggang et al. · Journal of Social Commerce · 0 citations

Open access 2026

The role of project finance audits, project quality management, and environmental, social, and governance (ESG) practices on corporate sustainability

The main objective of this study is to analyze and examine the influence of project financing audits, project quality management, and environmental, social, and governance (ESG) practices on corporate sustainability. This study seeks to determine the extent to which governance mechanisms and project implementation qual...

Hamilah Hamilah, Tikkos Sitanggang, Sandro Prawiro Hutagalung · Journal of Project Managemen... · 0 citations