{"id":"https://openalex.org/W4375950644","doi":"https://doi.org/10.23969/jrak.v15i1.6125","title":"THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG","display_name":"THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG","publication_year":2023,"publication_date":"2023-04-05","ids":{"openalex":"https://openalex.org/W4375950644","doi":"https://doi.org/10.23969/jrak.v15i1.6125"},"language":"en","primary_location":{"id":"doi:10.23969/jrak.v15i1.6125","doi":"https://doi.org/10.23969/jrak.v15i1.6125","is_oa":true,"landing_page_url":"https://doi.org/10.23969/jrak.v15i1.6125","pdf_url":"https://journal.unpas.ac.id/index.php/jrak/article/download/6125/2864","source":{"id":"https://openalex.org/S4210234729","display_name":"JRAK","issn_l":"2088-5091","issn":["2088-5091","2597-6826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JRAK","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unpas.ac.id/index.php/jrak/article/download/6125/2864","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092343976","display_name":"Kahirul Umam","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kahirul Umam","raw_affiliation_strings":["Mercu Buana University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mercu Buana University, Indonesia","institution_ids":["https://openalex.org/I177671886"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5023342605","display_name":"Yudhi Herliansyah","orcid":"https://orcid.org/0000-0002-8775-7318","observed_orcids":["https://orcid.org/0000-0002-8775-7318"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yudhi Herliansyah","raw_affiliation_strings":["Mercu Buana University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mercu Buana University, Indonesia","institution_ids":["https://openalex.org/I177671886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I177671886"],"apc_list":null,"apc_paid":null,"fwci":1.9752,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.8585235,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"15","issue":"1","first_page":"47","last_page":"55"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.961899995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.961899995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0364999994635582,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-report-timeliness","display_name":"audit report timeliness","score":0.6439999938011169},{"id":"https://openalex.org/keywords/public-accounting-firm-size","display_name":"public accounting firm size","score":0.8730000257492065},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.4779999852180481},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.6859999895095825},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7210000157356262},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.996999979019165},{"id":"https://openalex.org/keywords/consumer-goods-industry","display_name":"consumer goods industry","score":0.4869999885559082},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9229999780654907}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7502810955047607},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6663067936897278},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6513362526893616},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6396536231040955},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6384868621826172},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.6313954591751099},{"id":"https://openalex.org/C75778745","wikidata":"https://www.wikidata.org/wiki/Q342626","display_name":"Lag","level":2,"score":0.6070022583007812},{"id":"https://openalex.org/C117568660","wikidata":"https://www.wikidata.org/wiki/Q1650843","display_name":"Multinomial logistic regression","level":2,"score":0.5031153559684753},{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.48666220903396606},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4711274802684784},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.34910961985588074},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2645655870437622},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.2504318356513977},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.19596800208091736},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1415427327156067},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08798143267631531},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.23969/jrak.v15i1.6125","doi":"https://doi.org/10.23969/jrak.v15i1.6125","is_oa":true,"landing_page_url":"https://doi.org/10.23969/jrak.v15i1.6125","pdf_url":"https://journal.unpas.ac.id/index.php/jrak/article/download/6125/2864","source":{"id":"https://openalex.org/S4210234729","display_name":"JRAK","issn_l":"2088-5091","issn":["2088-5091","2597-6826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JRAK","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.23969/jrak.v15i1.6125","doi":"https://doi.org/10.23969/jrak.v15i1.6125","is_oa":true,"landing_page_url":"https://doi.org/10.23969/jrak.v15i1.6125","pdf_url":"https://journal.unpas.ac.id/index.php/jrak/article/download/6125/2864","source":{"id":"https://openalex.org/S4210234729","display_name":"JRAK","issn_l":"2088-5091","issn":["2088-5091","2597-6826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315252","host_organization_name":"Universitas Pasundan","host_organization_lineage":["https://openalex.org/P4310315252"],"host_organization_lineage_names":["Universitas Pasundan"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JRAK","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4375950644.pdf","grobid_xml":"https://content.openalex.org/works/W4375950644.grobid-xml"},"referenced_works_count":25,"referenced_works":["https://openalex.org/W2086822514","https://openalex.org/W2463466463","https://openalex.org/W2565391028","https://openalex.org/W2566486018","https://openalex.org/W2735899183","https://openalex.org/W2740775144","https://openalex.org/W2801545922","https://openalex.org/W2945792041","https://openalex.org/W2964188474","https://openalex.org/W2968089397","https://openalex.org/W2973366279","https://openalex.org/W3010695725","https://openalex.org/W3010835395","https://openalex.org/W3049650011","https://openalex.org/W3092373708","https://openalex.org/W3094066523","https://openalex.org/W3102598797","https://openalex.org/W3177276231","https://openalex.org/W3195164535","https://openalex.org/W3195548193","https://openalex.org/W4214623407","https://openalex.org/W4224218562","https://openalex.org/W4281396504","https://openalex.org/W4292379349","https://openalex.org/W4317792013"],"related_works":["https://openalex.org/W2904119955","https://openalex.org/W3214900918","https://openalex.org/W4400383339","https://openalex.org/W4213180576","https://openalex.org/W2801545922","https://openalex.org/W3102598797","https://openalex.org/W4378717829","https://openalex.org/W4304814786","https://openalex.org/W4379260450","https://openalex.org/W3019961714"],"abstract_inverted_index":{"This":[0],"research":[1,31,60,78],"aims":[2],"at":[3],"determining":[4],"a":[5],"more":[6],"specific":[7],"relationship":[8],"regarding":[9],"the":[10,23,43,52,64],"influence":[11],"of":[12,25,76],"firm":[13],"size,":[14],"profitability,":[15],"solvency,":[16],"and":[17,37,63,83,95],"KAP":[18],"size":[19,82,86],"variables":[20],"that":[21,80],"affected":[22],"probability":[24],"Abnormal":[26,102],"Audit":[27,103],"Report":[28,104],"Lag.":[29,105],"The":[30,55,74],"used":[32,68],"secondary":[33],"data":[34,65],"from":[35,42],"financial":[36],"independent":[38],"auditor":[39],"reports":[40],"obtained":[41],"Indonesia":[44],"Stock":[45],"Exchange":[46],"Consumer":[47],"Goods":[48],"Industry":[49],"Companies":[50],"for":[51],"2018-2020":[53],"period.":[54],"total":[56],"sample":[57],"in":[58],"this":[59,77],"was":[61,69],"167":[62],"analysis":[66],"method":[67],"multinomial":[70],"logistic":[71],"regression":[72],"analysis.":[73],"results":[75],"proved":[79],"company":[81],"public":[84],"accountant":[85],"could":[87],"significantly":[88],"affect":[89],"audit":[90],"report":[91],"lag.":[92],"Meanwhile,":[93],"Profitability":[94],"Solvability":[96],"had":[97],"no":[98],"significant":[99],"effect":[100],"on":[101]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2023-05-10T00:00:00"}