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eISSN: 2582-8185 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

Contingencies and auditor turnover on audit report lag

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Desak Putu Suciwati, Ni Ketut Sukasih, Jeni Susanti, Ni Nyoman Yintayani * and Made Sumartana

Bali State Polytechnic, Indonesia.
 
Research Article
World Journal of Advanced Research and Reviews, 2023, 19(02), 627–631
Article DOI: 10.30574/wjarr.2023.19.2.1608
DOI url: https://doi.org/10.30574/wjarr.2023.19.2.1608
 
Received on 01 July 2023; revised on 08 August 2023; accepted on 10 August 2023
 
This study aims to examine the effect of contingencies, and auditor turnover on audit report lag. The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. A sample of 32 companies with 128 observations was obtained using purposive sampling method. The research data is secondary data and is obtained by non-participant observation method. The analysis technique used is multiple regression analysis using the MRA (Moderated Regression Analysis) test. The results showed that contingencies had a positive effect in causing a longer audit report lag, while auditor changes had no effect on audit report lag.
 
Audit Report Lag; Contingency; Auditor Turnover; Real Estate
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2023-1608.pdf

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Desak Putu Suciwati, Ni Ketut Sukasih, Jeni Susanti, Ni Nyoman Yintayani and Made Sumartana. Contingencies and auditor turnover on audit report lag. World Journal of Advanced Research and Reviews, 2023, 19(2), 627-631. Article DOI: https://doi.org/10.30574/wjarr.2023.19.2.1608

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