Determinants of Audit Report Lag: Evidence from Consumer Cyclicals Sector in Indonesia

Marista Dista Aquila (Department of Accounting, Faculty of Economics and Business, Diponegoro University, Semarang)
Indira Januarti (Universitas Diponegoro)

Jurnal Akuntansi
Vol. 30 No. 3 (2026): September-December 2026

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.