Pengaruh Opini Audit, Profitabilitas, Independensi Komite Audit, Likuiditas Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021 – 2024
DOI:
https://doi.org/10.35870/jemsi.v11i5.4717Keywords:
Auditor’s Opinion, Profitability, Audit Committee Independence, Liquidity, Audit Report LagAbstract
This objective of the studies is to look at manufacturing companies listed in the IDX between 2021 and 2024 and see how audit report lag relates to things like audit committee independence, liquidity, audit opinion, and profitability. The timeliness of a audit report serves as a significant measure of the accuracy of the reporting of finances. The time frame between the conclusion of the fiscal year and the publication of the audit report. This quantitative study utilizes secondary data obtained from the annual reports via a purposeful sampling technique. Our chosen data analysis model is the Partial Least Squares-Structural Equation Modeling technique. Companies with more revenues tend to complete audits faster, according to the data suggesting that profitability plays a significant role in reducing delays in audit reports. Audit committee independence, liquidity, and audit opinion, on the other hand, have little to no impact on audit report delay. Although bigger companies might be able to afford to speed up the audit process, this does not explain why business size does not substantially attenuate the correlations between these factors and audit report latency. The findings shed light on how business management, auditors, and regulators might improve the financial reporting process in terms of audit timeliness, efficiency, and transparency.
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