Tag Archive for: Panel regression

This research aims to examine and analyze the role of public accountant company in pressing the condition of audit tenure, company size and financial distress toward the delay of audit report. The research sample was 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015 till 2022. The total observation for 8 years amounted to 152. Then, the method of the data analysis is moderated regression panel analysis in the approach of random effect model. The findings show that the audit tenure, and company size do not effect directly on audit report lag directly, but they have a tendency to shorten the audit report lag. Then, the variable of financial distress has a positive significant effect on audit report lag. Further, this results of this study reveal that the reputation of public accountant company has a role in mediating the relation between audit tenure and company size to shorten the audit report lag. Practically, these findings implicate that the reputation of public accountant company be able to pressing the reliability and timelines of financial statements, especially for the companies which are related to the audit tenure and the financial distress condition.