Sep 2026· Jurnal Nusa Akuntansi· Vol 3, pp. 1008-1029· 0 citations· 46 references
Abstract
This study aims to determine and obtain empirical evidence of the influence of Company Size, Audit Committee, and Audit Tenure on Audit Report Lag in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2024. This type of research is quantitative research and uses secondary data in the form of annual reports or audited annual financial statements sourced from the official website of the Indonesia Stock Exchange (IDX) and company websites. The population in this study is 92 companies in the property and real estate sector listed on the IDX in 2020-2024, and the sampling technique used is purposive sampling by meeting the criteria of 46 companies being sampled in 5 (five) years of observation. The data analysis technique in this study uses panel data regression analysis in the Eviews 12 software application. The results of this study simultaneously show that Company Size, Audit Committee, and Audit Tenure have an effect on Audit Report Lag. Partially, it shows that Audit Tenure has an effect on Audit Report Lag, while Company Size has no effect on Audit Report Lag.
This study aims to determine the effect of Audit Industry Proxy and Independent Commissioners on Audit Report Lag in Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2020-2024, both partially and simultaneously. The research method used is an associative quantitative method with secon...
This research aims to examine the effect of audit quality, audit committee, and firm size on financial reporting integrity in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consisted of 91 energy sector companies listed on the IDX as of 2024. The sample...
Burhanudin Burhanudin, S. Syamsuri· Jurnal ekonomi akuntansi dan...· 0 citations
This research was conducted to analyze the effect of Company Size, Inherent Risk, Audit Changes on Audit Report lag . The study was conducted on sector Tecnology & Logistic companies listed on the Indonesia Stock Exchange (BEI) in 2020 – 2025, sample selection was carried out using purposive sampling method so that 10...
Wulan Dari, Desi Jelanti· Jurnal Nusa Akuntansi· 0 citations
This study aims to analyze the effects of Financial Distress, Company Operational Complexity, and Audit Tenure on Audit Delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Panel data regression analysis was employed as the research method. Samples were select...
Nurul Mustaqiin, Zulfa Rosharlianti· Pajak dan Manajemen Keuangan· 0 citations
This study aims to examine the effect of institutional ownership, financial distress, and auditor turnover on audit delay. The population in this study was all property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample size for this study was 4...
Muhammad Ari Pradana, Lilis Karlina· Scientific Journal of Reflec...· 0 citations
This study aims to examine the influence of audit quality, audit committee, managerial ownership and independent commissioners on profit management in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Profit management practices often arise as a result of conflicts of interest between m...
