https://sanscientific.com/journal/index.php/rag <table width="794"> <tbody> <tr> <td><a href="https://imgbox.com/DTYfsTgI" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/cover/coverrag.jpg" alt="image host" width="147" height="208" /></a></td> <td> </td> <td> <p align="justify"><strong>The</strong> <strong>Research of Accounting and Governance (RAG) </strong>is an <em>open-access </em>and <em>peer-reviewed</em> <em>journal</em> that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting.</p> <p align="justify">The RAG journal focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance<strong>.</strong> Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing &amp; consulting, taxation, sharia accounting, public finance, financial management, corporate governance, capital market and investment, and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly.</p> </td> </tr> </tbody> </table> <p align="justify">Published for executives, researchers, and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the real business world. This journal is published semi-annually (<strong>January</strong> and <strong> July</strong>) with a <strong>continuous publication system</strong>, which means that authors can submit manuscripts at any time and will be published as soon as the full editorial process is complete and to keep readers and authors updated with the latest progress. </p> <p align="justify">If you have any questions about the journal, please chat on <strong>WhatsApp (+62 81188809646) or/and email us (info-rag@sanscientific.com)</strong>.</p> <p align="justify"><strong>E-ISSN/P-ISSN: <a href="https://portal.issn.org/resource/ISSN/2985-8151" target="_blank" rel="noopener">2985-8151</a>/2985-8143</strong></p> <p>The online and continuous publication system journal</p> <p><em><strong>Submission in English</strong></em></p> <p><strong><em>APC of IDR 500 K</em></strong></p> <p> </p> <h2>Indexed By :</h2> <table style="width: 681px; height: 96px;"> <tbody> <tr style="height: 87.8667px;"> <td style="width: 154.017px; 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height: 87.8667px;"> </td> <td style="width: 160.833px; height: 87.8667px;"> <p><a title="BASE" href="https://www.base-search.net/Search/Results?lookfor=https%3A%2F%2Fsanscientific.com%2Fjournal%2Findex.php%2Frag%2F&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/gambar200/Base.png" alt="imgbox" width="160" height="63" /></a></p> </td> </tr> </tbody> </table> <table style="width: 683px; height: 92px;"> <tbody> <tr style="height: 85.7333px;"> <td style="width: 167px; height: 85.7333px;"> <p><a href="https://portal.issn.org/resource/ISSN/2985-8151" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/gambar200/Road.png" alt="image host" width="149" height="59" /></a></p> </td> <td style="width: 10px; height: 85.7333px;"> </td> <td style="width: 164px; height: 85.7333px;"> <p><a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1453026" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/gambar200/dimensions.png" alt="imgbox" /></a></p> </td> <td style="width: 10px; height: 85.7333px;"> </td> <td style="width: 161px; height: 85.7333px;"> <p><a title="CROSSREF" href="https://search.crossref.org/?q=research+of+accounting+and+governance+%28RAG%29&amp;from_ui=yes" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/gambar200/crossref-150x60.png" alt="imgbox" /></a></p> </td> <td style="width: 10px; height: 85.7333px;"> </td> <td style="width: 182px; height: 85.7333px;"> <p><a title="RG" href="https://www.researchgate.net/profile/Research-Of-Accounting-And-Governance" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/gambar/researchgate.png" alt="imgbox" width="150" height="50" /></a></p> </td> </tr> </tbody> </table> <table style="height: 65px; width: 447px;"> <tbody> <tr style="height: 95.4667px;"> <td style="width: 432px; height: 95.4667px;"><a title="ICI ECD" href="https://journals.indexcopernicus.com/search/details?id=128462" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/gambar200/ICI-Master.png" alt="image host" width="329" height="63" /></a></td> <td style="width: 10px; height: 95.4667px;"> </td> <td style="width: 395px; height: 95.4667px;"><a href="https://sinta.kemdiktisaintek.go.id/journals/profile/14208" target="_blank" rel="noopener"><img src="https://sanscientific.com/journal/template_tulisan/gambar200/sintalogo.jpg" alt="imgbox" width="119" height="43" /></a></td> <td style="width: 25px; height: 95.4667px;"> </td> </tr> </tbody> </table> <p>All articles published by <strong>RAG </strong>have a unique DOI number.</p> Santoso Academy Network en-US Research of Accounting and Governance 2985-8143 <p><a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License" /></a><br />This work is licensed under a <a href="https://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">CC Attribution-ShareAlike 4.0</a></p> https://sanscientific.com/journal/index.php/rag/article/view/662 <p>This study investigates the effects of financial distress and liquidity on reporting delay, with audit quality as a moderating variable, among property and real estate companies listed on the Indonesia Stock Exchange from 2020–2024. The study addresses persistent delays in financial reporting despite regulations requiring the timely submission of audited financial statements. Such delays can diminish the relevance and usefulness of financial information for investors and other stakeholders. Using a quantitative approach, the research relies on secondary data from audited annual reports and financial statements. A purposive sampling method produced 295 firm-year observations. The data were analyzed using logistic and moderated logistic regression in IBM SPSS Statistics 26. Results show that financial distress has a significant negative effect on reporting delay, indicating that distressed firms tend to report more promptly under stronger stakeholder pressure and monitoring. Liquidity has no significant effect on reporting delay. Audit quality also does not moderate the relationship between financial distress and reporting delay or between liquidity and reporting delay. The findings suggest that reporting timeliness is primarily shaped by compliance pressures rather than liquidity conditions or audit quality. Companies should strengthen reporting controls and monitoring systems</p> Diah Eka Respatmiyati Auliffi Ermian Challen Copyright (c) 2026 Diah Eka Respatmiyati, Auliffi Ermian Challen https://creativecommons.org/licenses/by-sa/4.0 2026-08-31 2026-08-31 5 1 1 12 10.58777/rag.v5i1.662