Main Article Content
Abstract
Audit report lag refers to the time taken by auditors to complete a company’s annual financial report. This study explores the impact of auditor switching, audit tenure, public accounting firm (KAP) size, solvency, and audit opinion on audit report lag in primary consumer goods companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, a total of 153 observations met the criteria for analysis. The data were analyzed through multiple linear regression, with all classical assumption tests satisfied. The findings reveal that auditor switching and the size of the audit firm significantly influence the length of the audit report lag. In contrast, audit tenure, solvency, and audit opinion show no significant effect. These insights are valuable for companies, investors, and regulators in encouraging timely submission of audited financial statements, which is essential for maintaining transparency, trust, and efficient decision-making in the capital market.
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References
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References
Abbas, D. S., Hakim, M. Z., & Rustandi, R. (2019). Pengaruh Profitabilitas, Solvabilitas, Opini Audit dan Reputasi Kantor Akuntan Publik Terhadap Audit Report Lag (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2015). ECONBANK: Journal of Economics and Banking, 1(2), 8.
Agustina, S. D., & Jaeni, J. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas Terhadap Audit Report Lag. Owner, 6(1), 648–657. https://doi.org/10.33395/owner.v6i1.623
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2019). Auditing: An Integrated Approach. Pearson Education Limited.
Arumningtyas, D. P., & Ramadhan, A. F. (2019). Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure Terhadap Audit Report Lag. Indicators : Journal of Economic and Business, 1(2), 141–153. https://doi.org/10.47729/indicators.v1i2.37
Brigham, & Houston. (2020). Dasar-dasar Manajemen Keuangan. Salemba Empat.
Damayanti, R., & Saputra, M. R. (2024). Pengaruh Umur Listing, Audit Tenure, dan Investment Opportunity Set Terhadap Audit Report Lag. AKADEMIK: Jurnal Mahasiswa Humanis, 4(3), 924–936. https://doi.org/10.37481/jmh.v4i3.1025
Fitriyani, A., & Putri, E. (2022). Solvabilitas, Pergantian Auditor, Kualitas Audit dan Opini Audit Terhadap Audit Delay. Jurnal Akuntansi STIE Muhammadiyah Palopo, 8(2), 53. https://doi.org/10.35906/jurakun.v8i2.1054
Hairul, A., & Elvina, J. (2019). Audit Delay 12. 10(September 2019), 181–190.
Indrayani, P., & Wiratmaja, I. D. N. (2021). Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay. E-Jurnal Akuntansi, 31(4), 880–893. https://doi.org/10.24843/eja.2021.v31.i04.p07
Kasmir. (2019). Analisis Laporan Keuangan. Raja Grafindo Persada.
Kusumawati, E., Trisnawati, R., & Achyani, F. (2018). Analisis Laporan Keuangan (Tinjauan Kasus dan Riset Empiris). Muhammadiyah University Press.
Leung, P., Coram, P., Cooper, B. J., & Richardson, P. (2020). Modern Auditing and Assurance Services. Wiley.
Mufidah, N., & Laily, N. (2019). Audit Tenure, Auditor Industry Specialization and Audit Lag Report on the Financial Sector on the Indonesia Stock Exchange 2013-2017. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 151. https://doi.org/10.22219/jrak.v9i2.8378
Neyza, G. C., & Susilowati, E. (2024). Kualitas Audit Memediasi Audit Tenure dan Auditor Switching Terhadap Audit Report Lag. Jambura Economic Education Journal, 6(2), 350–366. https://doi.org/10.37479/jeej.v6i2.24728
Novita, D., Waradityas, S. A., Febrianti, R. A., Susilo, D. E., Akuntansi, P. S., Pgri, S., Jombang, D., Muh, J., Yamin, N., 77, K., Diwek, K., & Jombang, I. (2023). Pengaruh Opini Audit, Audit Tenure, Audit Switching Terhadap Audit Delay Pada Perusahaan Batu Bara. Keuangan Dan Auditing, 4(2), 316–330. https://publikasi.dinus.ac.id/index.php/jaka/article/download/8251/4240
Nur Affifah, A., & Susilowati, E. (2021). Pengaruh Audit Tenure dan Ukuran KAP Terhadap Audit Report Lag (ARL) dengan Kualitas Audit Sebagai Variabel Intervening. Akuntansi Dan Manajemen, 16(1), 21–36. https://doi.org/10.30630/jam.v16i1.135
Oktrivina, A., & Azizah, W. (2021). Pengaruh Solvabilitas, Profitabilitas, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay. Akurasi 55, 4(1), 55–68. https://doi.org/10.36407/akurasi.v4i1.154
Prayitno, H., & Kusumawati, E. (2020). Analisis Pengaruh Ukuran Perusahaan, Pergantian Auditor, Reputasi Kap, Opini Audit dan Komite Audit Terhadap Audit Report Lag (Studi Empiris pada Perusahaan …. http://eprints.ums.ac.id/id/eprint/86032
Romney, M. B., Steinbart, C. J., & Tietz, B. J. (2018). Corporate Accounting and Reporting: Concepts, Context, and Decision Making. Cengage Learning.
Sephitri, A. (2023). Pengaruh Audit Tenure, Audit Report Lag, dan Auditor Switching Terhadap Integritas Laporan Keuangan. 4(1), 1454–1465.
Setyawan, N. H. (2020). Pengaruh Likuiditas, Solvabilitas dan Ukuran Perusahaan Terhadap Audit Report Lag. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 4(1), 27–40.
Suganda, T. R. (2018). Teori dan Pembahasan Reaksi Pasar Modal Indonesia. Puntadewa.
Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, Komite Audit Terhadap Audit Report Lag. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13
Supriyono, R. . (2018). Akuntansi Keperilakuan. Gadjah Mada University Press.
Tampubolon, R. R., & Siagian, V. (2020). Pengaruh Profitabilitas, Solvabilitas, Likuiditas dan Audit Tenure Terhadap Audit Report Lag Dengan Komite Sebagai Pemoderasi. Jurnal Ekonomi Modernisasi, 16(2), 82–95. https://doi.org/10.21067/jem.v16i2.4954
Ubwarin, K. H., Setyorini, C. T., & Bawono, I. R. (2021). The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay. Jurnal Economia, 17(2), 162–174. https://doi.org/10.21831/economia.v17i2.33730
Uly, F. R. U., & Julianto, W. (2022). Pengaruh Opini Audit, Audit Tenure, dan Komite Audit Terhadap Audit Report Lag. Accounting Student Research Journal, 1(1), 37–52. https://doi.org/10.62108/asrj.v1i1.4750