How Does Audit Report Lag Mediate Solvency And Audit Committee On Financial Statement Integrity?
Keywords:
Solvability, Audit Committee, Audit Report Lag, Financial Statement IntegrityAbstract
This study aims to examine the effect of solvency and the audit committee on financial statement integrity, with audit report lag as an intervening variable. The research sample consists of manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Data was collected using the purposive sampling method based on specific criteria. The testing method was conducted using multiple linear regression path analysis processed with SPSS. Based on the test results, it is concluded that solvency has no effect on audit report lag or financial statement integrity, indicating that other factors, such as the effectiveness of internal control, play a greater role in determining audit duration and financial statement quality. Conversely, the audit committee has a significant negative effect on audit report lag, indicating that the more active the audit committee is in monitoring and preparing financial statements, the faster the audit process can be completed. Audit report lag has a significant negative effect on financial statement integrity, as audit delays can raise doubts about financial statement transparency. Additionally, the audit committee has a significant positive effect on financial statement integrity, indicating that strict supervision enhances the reliability of financial statements. Audit report lag does not mediate the relationship between solvency and financial statement integrity but does mediate the relationship between the audit committee and financial statement integrity, where an active audit committee can accelerate the audit process and improve financial statement quality.
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