Sustainability Report, Audit Delay, and Public Accounting Firm Size: Determinants of Audit Quality Manufacturing Companies Listed on the Indonesia Stock Exchange (2016–2025)
DOI:
https://doi.org/10.35334/x52gsz55Keywords:
Sustainability Report, Audit Delay, Public Accounting Firm Size , Audit Quality , manufacturing companies, Indonesia Stock ExchangeAbstract
This study investigates the extent to which sustainability reporting, audit delay, and public accounting firm size influence audit quality among manufacturing companies listed on the Indonesia Stock Exchange over the 2016–2025 period. Employing a quantitative research design, secondary data were collected from corporate sustainability reports, audited financial statements, and independent auditors' reports. A total of 150 firm-year observations were selected through purposive sampling and analyzed using panel data regression with EViews 14. The results indicate that sustainability reporting and audit delay exert a significant positive effect on audit quality, whereas public accounting firm size shows no significant influence on audit outcomes. Collectively, the three independent variables significantly affect audit quality, as evidenced by a Prob(F-statistic) of 0.038014, with the model explaining 36.83% of the variance in audit quality (Adjusted R² = 0.3683), indicating a moderate level of explanatory power.Downloads
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