The Effect of Audit Committee, Public Accounting Firm Reputation, and Investment Opportunity Set on Audit Report Lag
Main Article Content
Fitriyah Fitriyah*
Ovie Ayu Lestari
The timeliness of financial reporting is a critical aspect of corporate transparency and investor decision-making, particularly in the banking sector where information asymmetry is pronounced. Delays in audit completion, commonly referred to as audit report lag, can undermine market confidence and regulatory compliance. This study aims to scrutinize the extent to which the audit committee, the reputational standing of public accounting firms (PAFs), and the investment opportunity set exert influence upon audit report lag in banking enterprises listed on the Indonesia Stock Exchange (IDX) spanning the period 2020-2024. A quantitative paradigm is employed, harnessing multiple regression analysis predicated on panel data through the Fixed Effects Model (FEM), encompassing 150 observations delineated via purposive sampling. The empirical findings divulge that the audit committee and the reputational standing of the PAF yield no discernible influence on audit report lag, whereas the investment opportunity set manifests a statistically significant bearing on the aforementioned variable. Concurrently, the audit committee, the reputation of the public accounting firm (KAP), and the investment opportunity set collectively exert a concomitant influence on audit report lag. These findings intimate that an augmentation in a company’s investment opportunities is consequential in prolonging the temporal span requisite for audit completion, whilst the presence of an audit committee and the reputational prestige of the KAP do not constitute determinative antecedents in the punctuality of audit reporting.
Ahmet, Ş. İ. T., Halil, E. İ., & Burcu, B. (2022). How important is corporate governance features and the lags on audit reports in firm performance: The case of Turkey. Studies in Business and Economics, 17(1), 218–237. https://doi.org/10.2478/sbe-2022-0015
Ajija, S. R., Sari, D. W., Setianto, R. H., & Primanti, M. R. (2011). Cara cerdas menguasai Eviews. Jakarta: Salemba Empat.
Atmojo, D. T., & Darsono, D. (2017). Analisis Faktor-faktor yang Berpengaruh terhadap Audit Report Lag (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Diponegoro Journal of Accounting, 6(4), 237–251. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18677
Balqis, A. S., & Nr, E. (2023). Pengaruh Reputasi Auditor, Investment Opportunities Set dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag. Jurnal Eksplorasi Akuntansi, 5(2), 553–565. https://doi.org/10.24036/jea.v5i2.688
Fathussalmi, F., Darmayanti, Y., & Fauziati, P. (2019). Pengaruh Investment Opportunity Set dan Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI tahun 2011-2015). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 124–138. https://doi.org/10.18196/rab.030240
Krisyadi, R., & Noviyanti, N. (2022). Analisis faktor-faktor yang mempengaruhi keterlambatan laporan audit. Owner: Riset Dan Jurnal Akuntansi, 6(1), 147–159. https://doi.org/10.33395/owner.v6i1.541
Listyarini, R., & Umpusinga, H. A. (2025). The Influence of Firm Size, Profitability, and Audit Committee on Audit Delay: An Empirical Study of Public Companies in Indonesia. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 5(5), 1103–1119. https://doi.org/10.55047/transekonomika.v5i5.1052
Mayling, P., & Prasetyo, A. B. (2020). Pengaruh Audit Tenure dan Reputasi KAP Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Industri Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2016–2018). Diponegoro Journal of Accounting, 9(2), 1–13. https://ejournal3.undip.ac.id/index.php/accounting/article/view/29118
Pratama, Y. M., & Lusiani, H. (2024). Pengaruh Pengungkapan Hal Audit Utama, Ukuran Perusahaan, Dan Profitabilitas Terhadap Audit Report Lag. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 4(5), 869–879. https://doi.org/10.55047/transekonomika.v4i5.740
Purwadita, B., Arafat, Y., & Mursalin, M. (2023). Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Report Lag (Pada Perusahaan Sub Sektor Perbankan Yang Terdaftar Pada Bursa Efek Indonesia). Jurnal Media Akuntansi (Mediasi), 5(2), 221–231. https://doi.org/10.31851/jmediasi.v5i2.11345
Puspitasari, K. D., & Latrini, M. Y. (2014). Pengaruh Ukuran Perusahaan, Anak Perusahaan, Leverage, dan Ukuran KAP terhadap Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 8(2), 283–299.
Rachmawati, A. (2019). Pengaruh Financial Distress, Komite Audit, Kompleksitas Operasi Perusahaan, dan Pergantian Auditor Terhadap Audit Report Lag. STIE Perbanas Surabaya.
Rosharlianti, Z. (2021). Faktor Determinan Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Journal of Applied Managerial Accounting, 5(2), 132–141. https://doi.org/10.30871/jama.v5i2.3053
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191–210. https://doi.org/10.1108/ARA-06-2015-0062
Sanjaya, A. (2021). Pengaruh Profitabilitas, Leverage, Investment Opportunity Set, dan Kualitas Audit terhadap Audit Report lag Pada Perusahaan Sub Sektor Makanan dan Minuman Di Bursa Efek Indonesia. FIN-ACC (Finance Accounting), 6(5), 709–720. https://journal.widyadharma.ac.id/index.php/finacc/article/view/1700
Silalahi, S. P., & Malau, H. (2020). Pengaruh Profitabilitas dan Komite Audit terhadap Audit Report Lag pada Perusahaan Sub Sektor Property dan Real Estate (2017-2018). Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 388–394. https://doi.org/10.33087/jiubj.v20i2.918
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Sunarsih, N. M., Munidewi, I. A. B., & Masdiari, N. K. M. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Audit, Opini Audit, dan Komite Audit terhadap Audit Report Lag. KRISNA: Kumpulan Riset Akuntansi, 13(1), 1–13. https://doi.org/10.22225/kr.13.1.2021.1-13
Tanujaya, K. (2022). Pengaruh Karakteristik Perusahaan Dan Komite Audit Terhadap Audit Report Lag. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(Spesial Issue 3), 1375–1393. https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%203.876
Widhiasari, N. M. S., & Budiartha, I. K. (2016). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, dan Pergantian Auditor terhadap Audit Report Lag. E-Jurnal Akuntansi Universitas Udayana, 15(1), 200–227. https://www.academia.edu/download/105716720/16396-1-41173-1-10-20160613.pdf
