The Effect of Audit Quality, Leverage, Audit Opinion and Profitability on Audit Report Lag in Healthcare Sector Companies Listed on the IDX in 2020-2023

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Quantitative analysis reveals audit quality, leverage, and profitability significantly affect audit report lag in healthcare sector firms.

Audit report lag is significantly influenced by audit quality, leverage, audit opinion, and profitability in healthcare firms.
Auditing of healthcare companies shows that a rise in leverage correlates with delayed audit report issuance.
Using a multiple linear regression approach, data from 18 companies listed on the IDX was analyzed for relationships.
Findings highlight the need for improved auditing processes to minimize report delays in the healthcare sector.

Doloksaribu et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark

Quantitative analysis reveals audit quality, leverage, and profitability significantly affect audit report lag in healthcare sector firms.