Pengaruh Audit Tenure, Ukuran Perusahaan, Teknologi Informasi, Profitabilitas, dan Audit Fee Terhadap Audit Report Lag Pada Perusahaan Sektor Industrial Yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025

Abstract

This study aims to provide empirical evidence regarding the effects of audit tenure, firm
size, information technology, profitability, and audit fees on audit report lag. The study
employs a quantitative method using secondary data obtained from annual reports. The
study population consists of industrial sector companies listed on the Indonesia Stock
Exchange from 2022 to 2025. The research sample consists of 20 companies selected
through non-probability sampling using a purposive sampling method over a four-year
observation period, resulting in a total of 80 observations. The data were analyzed using
multiple linear regression with the aid of EViews 13, yielding a Fixed Effects Model as the
model used in this study. The results of the partial tests indicate that firm size and
information technology have a negative and significant effect on audit report lag, while
audit tenure has a positive and significant effect. Profitability and audit fees, however, do
not show a significant effect on audit report lag. Simultaneously, all five independent
variables have a significant effect on audit report lag.