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Employment Termination Dispute Between Airline and Flight Attendant: A Legal Analysis of Industrial Relations in The Aviation Sector
Get PDFThe Effect of Audit Report Lag and Company Size on Audit Quality with Profitability as a Moderation Variable in Property and Real Estate Company Financial Statements
No full textThe purpose of this study is to examine and analyze the effect of audit report lag and company size, with profitability as a moderating variable, on audit quality. This research method uses quantitative methods, with the type and source of data used being secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The population and sample of this study were the financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling, resulting in a sample of 110 food samples that met the criteria. The analytical methods used were descriptive statistical tests, multiple linear regression tests, model selection tests, moderation tests, and hypothesis tests. The results of this study indicate that: (1) audit report lag has a significant positive effect on audit quality; (2) company size has a negative effect on audit quality; (3) Profitability cannot moderate the effect of audit report lag on audit quality; (4) Profitability can moderate the effect of company size on audit quality
