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Analysis reveals family ownership and firm size reduce audit report lag, while financial condition increases it in manufacturing firms.
This study aims to determine the effect of family ownership, financial condition, and Public Accounting Firm size, on audit report lag of 492 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The data includes the companies’ financial statements collected through documentation from the IDX official website. The samples are selected through purposive sampling method, and are analyzed by multiple regression utilizing SPSS 26 software. The results revealed that family ownership had a negative effect on audit report lag. Whilst, financial condition had a positive effect on audit report lag and Public Accounting Firm size had a negative effect on audit report lag.
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Raihana et al. (2023) studied this question.
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