The Effect of Profitability, Public Accounting Firm Reputation, and Firm Size on Audit Report Lag: Evidence from Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2022-2025)

Shafira Najwa Endri; Karlina Aprilia Kusumadewi; Imam Ghozal

doi:10.55927/eajmr.v5i8.283

Vollständiger Abstract

Worum geht es in dieser Arbeit?

This study examines the effect of profitability, public accounting firm (Kantor Akuntan Publik/KAP) reputation, and firm size on audit report lag (ARL) among property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2025. Using purposive sampling, 40 companies were selected, yielding 160 firm-year observations that were analyzed with panel data regression. The findings are interpreted through agency theory and signalling theory and suggest that higher profitability and the use of a Big Four auditor are associated with a longer, rather than a shorter, audit process plausibly because both attract more extensive audit scrutiny whereas larger firms benefit from stronger internal controls, greater resources, and closer external monitoring that shorten audit completion time.

Bibliografischer Nachweis

Publikationsdaten

Autor:innen: Shafira Najwa Endri, Karlina Aprilia Kusumadewi, Imam Ghozal
Quelle: East Asian Journal of Multidisciplinary Research
Publikation: 2026-01-01
Band / Ausgabe: Nicht angegeben
Seiten: Nicht angegeben
ISSN / ISBN: 2828-1519
Zitationen: 0 laut Crossref
Referenzen: 0 hinterlegt

Zitieren

Zitierfähiger Nachweis

Shafira Najwa Endri, Karlina Aprilia Kusumadewi, Imam Ghozal (2026). The Effect of Profitability, Public Accounting Firm Reputation, and Firm Size on Audit Report Lag: Evidence from Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2022-2025). East Asian Journal of Multidisciplinary Research. https://doi.org/10.55927/eajmr.v5i8.283

RIS BibTeX CSL-JSON

Kontext

Themen, Förderung und Nutzung

Lizenzhinweise: Lizenz 1