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 quantitative approach through logistic regression. The sample consists of 94 financial sector companies listed on the IDX for the 2022–2024 period, selected through purposive sampling. The findings show that solvency and company size significantly affect audit delays, while profitability does not. Audit quality negatively moderates the relationship between solvency and audit delays, but does not moderate the relationship between profitability and company size. This study provides empirical evidence on the moderating role of audit quality and offers practical implications for improving audit quality to minimise audit delays.
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 moderating role of audit quality, particularly in sustainability-oriented firms. This study addresses this gap by examining companies included in the SRI-KEHATI Index, which represents firms committed to strong corporate governance, environmental responsibility, and sustainable business practices. Secondary data were collected from audited annual reports of SRI-KEHATI Index companies listed on the Indonesia Stock Exchange during 2019–2023. Using purposive sampling, the study obtained 75 firm-year observations from 16 companies. Logistic regression and Moderated Regression Analysis (MRA) were employed using SPSS. The findings reveal that Audit Committee Gender, Audit Fee, Financial Distress, and Audit Report Lag do not significantly influence auditor switching. In addition, Audit Quality does not moderate the relationships between these variables and auditor switching. These findings suggest that auditor switching decisions in sustainability-oriented firms are influenced by factors beyond financial, operational, and governance characteristics, emphasizing the importance of maintaining auditor independence and consistent audit quality.
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 consisted of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) and commercial banks operating under the Monetary Authority of Singapore (MAS). The sample was selected using purposive sampling, and secondary data were collected from audited annual financial statements. Panel data regression analysis was used to test the proposed hypotheses. The findings indicate that audit fee and firm age do not have a significant effect on audit delay. In contrast, the audit committee significantly affects audit delay, suggesting that effective oversight and monitoring contribute to a more timely audit completion process. Simultaneously, audit fee, audit committee, and firm age significantly influence audit delay. The moderation analysis further reveals that firm size moderates the relationship between firm age and audit delay, indicating that larger and more established banks tend to complete audits more efficiently. However, firm size does not moderate the relationships between audit fee and audit delay or between audit committee and audit delay. Overall, the results highlight the importance of audit committee effectiveness and organizational capacity in enhancing audit timeliness within the banking industry.
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 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.
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 2022–2024 period, resulting in 456 firm-year observations. The hypotheses are tested using panel data regression analysis. The results provide evidence that fair value measurement of non-current assets negatively affects audit quality at a statistically significant level. Increased reliance on fair value measurement introduces greater estimation uncertainty and audit complexity, which may impair auditors' ability to maintain high audit quality. Auditor industry specialization does not significantly moderate this relationship, indicating that industry-specific expertise alone is insufficient to mitigate the challenges associated with auditing complex fair value estimates.
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 are in the form of annual financial reports and analyzed using panel data regression through E-Views 12. The research sample was obtained using a purposive sampling technique, resulting in 83 companies with a total of 249 observations. The test results show that company size has a positive and significant effect on audit delay, while institutional ownership, audit committee, and auditor switching do not show a significant effect.
Nadya Nuril Muthmainnah, Annisa Hakim Zamzami· The International Conference...· 0 citations