Determinants of Audit Report Lag (empirical Study on Construction and Real Estate Companies Indexed to Indonesian Syariah Stocks)
Year: 2025
Type: article
Abstract: The purpose of the study is to conduct an analysis and answer the research gap that occurs among researchers and the phenomenon that occurs where Audit Report Lag as a problem needs to be re-examined using Company Performance as an intervening variable. This type of research is quantitative descriptive with a panel data multiple regression analysis method using the research object of Construction and Real Estate companies indexed by Indonesian Sharia Stocks (ISSI) on the Indonesia Stock Exchange. By using the purposive sampling method, a total of thirty-three cross sections were obtained which were observed in this study and by using a time series for eleven years (2011-2021). The results of this study can conclude that Return On Assets (ROA) as an intervening variable has a significant effect on Audit Report Lag (ARL), thus the acceleration of financial reports will greatly depend on the results of the company's performance which is also an exogenous variable with the highest level of sensitivity to company performance. These results are expected to help company management in preparing financial report data in order to be able to make the time for preparing financial reports more efficient.
Authors: ARUM INDRASARI PURNAWAN, HAMDY HADY, LUQMAN HAKIM
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6949935663
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