Authors : Reina Prihandini; Ratna Mappanyuki

Volume/Issue : Volume 9 - 2024, Issue 1 - January

Google Scholar : http://tinyurl.com/ye2akjjj

Scribd : http://tinyurl.com/ycxx64ff

DOI : https://doi.org/10.5281/zenodo.10560065

Abstract : Auditors experienced difficulties and faced big challenges during the Pandemic. These difficulties include limitations in accessing information and documents needed to carry out audits. This includes financial records, contracts, and other supporting documents that may only be physically available at the company's offices. This difficulty can affect the delay in reporting audit results. This study aims to determine the effect of political connection on audit report lag and moderated related party transactions. This research method is a type of descriptive quantitative research. Independent variables, namely political connection, dependent variable, namely Audit Report Lag and related party transactions as moderating variables. The samples in this study are 16 mining companies listed on the Indonesia Stock Exchange for the period 2017 to 2022 which have complied with the regulations. Data collection techniques through documentation of the company's financial statements obtained through the official website of the Indonesia Stock Exchange (www.IDX.com). Data were analyzed using panel regression analysis using Eviews 12. The results of the study show that Political Connections have an effect on Audit Report Lag both before and after the COVID-19 pandemic. Related Party Transactions moderate Political Connection on Audit Report Lag both before and after the COVID-19 pandemic. There is no difference in the results of Related Party Transactions moderating Political Connection on Audit Report Lag before and after the COVID-19 pandemic, meaning that both before and after the pandemic both showed a significant effect.

Keywords : Audit Report Lag; Political Connections; Related Party Transaction.