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All Journal International Journal of Applied Finance and Business Studies
Angelina Sijabat
Universitas Advent Indonesia, Bandung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The effect of audit fees, audit tenure, and auditor switching on audit report lag in financial sector companies listed on the BEI in 2021-2022 Angelina Sijabat; Hisar Pangaribuan
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.206

Abstract

This study aims to prove whether audit fees, auditor tenure, and auditor switching can have a significant effect on audit report lag. This research uses quantitative methods with secondary data. The population of this study is financial sector companies published by the IDX in 2021- 2022. The number of samples used was 51 with a 2-year research period resulting in 102 sample data. The test results concluded that audit fees have a significant effect on audit report lag, while audit tenure and auditor switching do not have a significant effect on audit report lag. The suggestion from the researcher is that future researchers expand the research population so that the results obtained are more accurate.
Co-Authors Pangaribuan, Hisar