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An Empirical Research on Audit Report Timeliness

Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2023-05, Vol.25 (1), p.39-53 [Peer Reviewed Journal]

ISSN: 1411-0288 ;EISSN: 2338-8137 ;DOI: 10.9744/jak.25.1.39-53

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  • Title:
    An Empirical Research on Audit Report Timeliness
  • Author: Hendi, Hendi ; Sitorus, Riksen
  • Subjects: audit report ; determinant ; Timeliness
  • Is Part Of: Jurnal Akuntansi dan Keuangan (Universitas Kristen), 2023-05, Vol.25 (1), p.39-53
  • Description: Timeliness is an accounting principle that reflects economic value and relevance. Time­liness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process.
  • Publisher: Petra Christian University
  • Language: English;Indonesian
  • Identifier: ISSN: 1411-0288
    EISSN: 2338-8137
    DOI: 10.9744/jak.25.1.39-53
  • Source: DOAJ Directory of Open Access Journals
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