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August 21, 2025Open Access

The Effect of Competence and Lowballing on Audit Report Lag

Key Points

Lowballing significantly increases audit report lag, creating delays in reporting timelines.
Competence does not appear to influence audit report lag according to the data collected.
Partial Least Square analysis was used to evaluate the relationship between variables in auditors' reports.
These findings suggest that strategies may need to adjust to mitigate the impact of lowballing on report timelines.

Abstract

This study aims to determine the effect of Competence and Lowballing on Audit Report Lag. This study took a sample with the simple random sampling method. The population of this study are auditors who work at the Public Accounting Firm in Central Jakarta which is registered in the 2019 OJK Directory. This study uses primary data with Partial Least Square (PLS) analysis techniques. The results of this study indicate that the competency variable has no influence on the audit report lag, while the lowballing variable shows a significant effect on the audit report lag.

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