East Asian Journal of Multidisciplinary Research
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)
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 …