Contingencies and auditor turnover on audit report lag
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
Publication history:
Received on 01 July 2023; revised on 08 August 2023; accepted on 10 August 2023
Abstract:
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.
Keywords:
Audit Report Lag; Contingency; Auditor Turnover; Real Estate
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