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The Influence of Auditor Reputation, Firm Size, and Audit Delay on Financial Report Integrity
Scopus Q3 Journal

The Influence of Auditor Reputation, Firm Size, and Audit Delay on Financial Report Integrity

Goodwood Akuntansi dan Auditing Reviu Goodwood Akuntansi dan Auditing Reviu, Vol. 4, No. 2, 2026

Authors

Ridho Ramadhanil, Eksa Ridwansyah, Rusmianto Rusmianto

Source / Journal

Goodwood Akuntansi dan Auditing Reviu

Citations
0
Downloads
12
Indexed Tier
Scopus Q3

Purpose: This study aims to analyze the effect of auditor reputation, firm size, and audit delay on the integrity of financial statements of companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during 2020–2023. Methodology/Approach: A quantitative approach was employed, utilizing secondary data from annual reports of LQ45 companies between 2020 and 2023. The sample, selected through purposive sampling, consisted of 41 companies (164 observations). Data analysis was conducted...