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KETEPATAN WAKTU LAPORAN AUDIT: PENGARUH KEY AUDIT MATTERS DAN KOMPLEKSITAS PERUSAHAAN DENGAN MODERASI REPUTASI AUDITOR PADA EMITEN CONSUMER CYCLICALS BEI 2022-2024

This study aims to examine the influence of Key Audit Matters (KAM) disclosure and Firm Complexity on Audit Report Lag (ARL) with Auditor Reputation as a moderating variable. The population of this study consists of companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024. Using purposive sampling, a sample of 119 companies was obtained, resulting in a total of 357 observations. The data analysis technique used is panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA) using Stata version 17. The results show that KAM disclosure and Firm Complexity do not have a significant effect on Audit Report Lag. Furthermore, Auditor Reputation does not moderate the effect of KAM disclosure and Firm Complexity on Audit Report Lag.

Availability
#
Central Library (Reference) T1932102026
T193210
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1932102026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 103 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Reputasi Auditor
Specific Detail Info
-
Statement of Responsibility
Other version/related
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