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All Journal Jurnal Akuntansi
Marista Dista Aquila
Department of Accounting, Faculty of Economics and Business, Diponegoro University, Semarang
Economics, Econometrics & Finance

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Determinants of Audit Report Lag: Evidence from Consumer Cyclicals Sector in Indonesia Marista Dista Aquila; Indira Januarti
Jurnal Akuntansi Vol. 30 No. 3 (2026): September-December 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i3.4078

Abstract

The purpose of this study is to investigate and present empirical data on the impact of company size, profitability, audit tenure, and Public Accounting company (PAF) reputation on audit report lag. The study utilizes secondary data, with the population consisting of consumer cyclical businesses that were listed between 2021 and 2025 on the Indonesia Stock Exchange (IDX). Based on the established criteria, 395 observations were obtained. SPSS version 31 was used to perform multiple linear regression analysis. The findings show that audit report lag is negatively impacted by firm size, negatively impacted by profitability, positively impacted by PAF reputation, and negatively impacted by audit tenure.
Co-Authors Indira Djanuarti