The Moderating Role of Company Size in the Relationship Between Audit Factors and Audit Report Lag

Tikkos Sitanggang; Lisnawati Lisnawati; Juan Moses Viztardo Sitanggang; Cornelliuz Yosavhat Sitanggang

doi:10.56209/jommerce.v6i2.318

Authors

Tikkos Sitanggang Sekolah Tinggi Ilmu Ekonomi Y. A. I, Jakarta
Lisnawati Sekolah Tinggi Ilmu Ekonomi Y. A. I, Jakarta
Juan Moses Viztardo Sitanggang Institut Bisnis dan Informatika Kesatuan, Bogor
Cornelliuz Yosavhat Sitanggang Universitas Teknologi Nusantara, Bogor

DOI:

https://doi.org/10.56209/jommerce.v6i2.318

Keywords:

Audit Report Lag, Audit Tenure, Audit Committee, Audit Opinion, Company Size

Abstract

This research looks into the links between audit opinion, audit tenure, audit committee, and audit report lag, with firm size tested as a moderating factor among Property and Real Estate companies list on the IDX between 2019 and 2024. The research population consisted of 93 firms, from which 52 companies were selected using purposive sampling, producing 312 firm-year observations. The data were examined using MRA through EViews 12. The findings reveal that audit opinion and audit tenure are negatively associated with audit report lag, whereas the audit committee can be linked to reports taking a bit longer to land. Firm size also weakens the influence of audit opinion and audit tenure on audit report lag, whilst strengthening the relationship between audit committee and audit report lag. These finding suggest that larger firms are better placed to keep financial reporting delays to a minimum.

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