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All Journal Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Adhawiyah, Rabiah Al
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Economics, Econometrics & Finance

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A Factors Affecting Audit Report Lag Adhawiyah, Rabiah Al
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 3 No. 2 (2025)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v3i2.461

Abstract

This study aims to identify the factors that influence audit report lag. The research method employs multiple regression analysis. The population of this study consists of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2019-2022. This study uses panel data, with data processing facilitated by SPSS 25.0. The results of the study show that financial distress has a statistically significant effect on the audit report lag of infrastructure companies listed on the IDX in 2019-2022, solvency also has a statistically significant effect on audit report lag, while the complexity of company operations does not have a statistically significant effect on the audit report lag of these companies during the same period.
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