PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AUDIT REPORT LAG

AUDIT REPORT LAG

Abstract

This study aims to examine the effect of company age, company size, and leverage on audit report lag in Consumer Cyclical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Audit report lag refers to the period between the company's fiscal year-end and the issuance date of the independent auditor's report. The sample was selected through a purposive sampling technique based on predetermined criteria to ensure that it met the research objectives. The data were analyzed using panel data regression with the assistance of EViews 12 software. The independent variables consist of company age, company size, and leverage, while audit report lag is used as the dependent variable. The results indicate that company age has a significant effect on audit report lag. Companies with longer operational experience tend to have better internal control systems and more established financial reporting practices, enabling auditors to complete the audit process more efficiently. In contrast, company size does not have a significant effect on audit report lag, indicating that the amount of total assets does not necessarily determine the timeliness of audit completion. Meanwhile, leverage has a significant effect on audit report lag because higher debt levels increase audit risk and the complexity of audit procedures, resulting in longer audit completion time. This study is expected to provide useful insights for companies, auditors, investors, and future researchers regarding the determinants of audit report lag.

Keywords: Company Age, Company Size, Leverage, Audit Report Lag.