THE EFFECT OF AUDIT TENURE, COMPANY SIZE, FINANCIAL DISTRESS, AND AUDIT OPINION ON AUDIT REPORT LAG

Abstract

The purpose of this study was to examine the effect of audit tenure, company size, financial distress, and audit opinion on audit report lag. The population of this study includes property and real estate companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique used purposive sampling method, so that a sample of 67 companies was obtained. The data collected and processed is a panel data model. Hypothesis testing in this study using multiple linear analysis. The test results show that audit tenure and audit opinion have a negative effect on audit report lag. On the other hand, company size and financial distress have no effect on audit report lag. This study implies that the length of the audit engagement will shorten the audit report lag, and affect auditor independence, so companies need to pay attention to audit rotation. In addition, auditors need to emphasize the efficiency of the audit process, especially in handling companies with high risk.