Article Sidebar

Submitted
Jun 15, 2025
Accepted
Jun 30, 2025
Published
Jun 30, 2025
Download
pdf
Statistic
Read Counter : 0 Download : 0

Main Article Content

Abstract

Abstract to examine the influence of firm size and audit fees on the duration required to finalise the audit report. This study examines firms in the non-cyclical consumer sector listed on the Indonesia Stock Exchange from 2021 to 2023. The employed method is descriptive and verificative, utilising a quantitative approach. Employing a purposive sampling strategy, 26 companies were chosen as samples, yielding 78 data observations. The data was examined by multiple linear regression analysis utilising SPSS. The research findings indicate that both firm size and audit fees concurrently exert a substantial influence on audit report delay. These two variables exhibit a negative and considerable impact on audit report delay. Consequently. The larger the company and the higher the audit charge, the more expedited the completion of the financial statement audit.

Keywords

Audit Report Lag Company Size Audit Fee

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
How to Cite
Hendrawati, N., Lusianty, & Muslim , A. I. (2025). ASSESSING AUDIT TIMELINESS: THE IMPACT OF FIRM SIZE AND AUDIT FEE ON AUDIT REPORT LAG IN INDONESIA. JAT : Journal Of Accounting and Tax , 4(1), 1-14. https://doi.org/10.36563/jat.v4i1.1546

References

  1. Agustina, S. D., & Jaeni, J. (2022). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag. Owner, 6(1), 648–657. https://doi.org/10.33395/owner.v6i1.623
  2. Damayanti, E. (2022). Pengaruh Audit Fee Dan Reputasi Auditor Terhadap Audit Delay Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia. 9(c), 771–782.
  3. Foster, K., Julianto, W., & Setiawan, A. (2021). Pengaruh Ukuran KAP, Audit Tenure dan Audit Fee terhadap Audit Delay. 2(1), 1241–1254.
  4. Ghozali, I. (2018). Application of multivariate analysis with IBM SPSS 25 Program. In Agency (Vol. 1, Issue 1, pp. 1–99).
  5. Hadi, S., & Gharniscia, J. S. (2023). The Effect Of Company Size, Kap Reputation, Audit Fee, Auditor Switching On Audit Delay (Case Study Of Hotel Companies, Restaurants On The Indonesia Stock. 8(2), 176–191.
  6. Hidayati, F., & Sasongko, N. (2024). Pengaruh Audit Fee, Solvabilitas, Likuiditas, Profitabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Report Lag Pada Masa Pandemi Covid-19. 25(01), 1–11.
  7. IAI. (1998). Pernyataan Standar Akuntansi Keuangan No.1 (Revisi 1998) (pp. 1.2, 1.11).
  8. IAPI. (2024). Penyampaian Peraturan Dewan Pengurus (PDP) Nomor 3 Tahun 2024 tentang Panduan Penentuan Imbalan Jasa Audit. 29333151(021).
  9. Khakim, L., & Ardini, L. (2017). Analisis Faktor - Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan. 6.
  10. Khamisah, N., Nurullah, A., & Kesuma, N. (2023). Pengaruh Agresivitas Penghindaran Pajak , Kompleksitas Operasi Perusahaan , Audit Fee , dan Financial Distress terhadap Audit Report Lag. 7(1). https://doi.org/10.18196/rabin.v7i1.18005
  11. Lisa, N. N., & Hendra, L. (2020). Pengaruh Auditor Switching, Audit Tenure, Profitabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). Jurnal Akuntansi Sekolah Tinggi Ekonomi Indonesia, 1(18), 1–16.
  12. Mufidah, N., & Laily, N. (2019). Audit Tenure, Auditor Industry Specialization and Audit Lag Report on the Financial Sector on the Indonesia Stock Exchange 2013-2017. Jurnal Reviu Akuntansi Dan Keuangan, 9(2), 151. https://doi.org/10.22219/jrak.v9i2.8378
  13. Muhamad, R., & Desy, P. (2025). Pengaruh Ukuran Perusahaan, Audit Fee, Dan Auditor Switching Terhadap Audit Report Lag. 3(1), 61–68.
  14. Rakhman, A., Fa, L. B., & Rifiyanti, H. (2017). Ukuran Perusahaan, Profitabilitas, Dan Nilai Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia. 10, 73–86.
  15. Santana, M., Adiyadnya, P., & Denpasar, U. M. (2022). Pengaruh Ukuran KAP , Pergantian Auditor , Umur Perusahaan , Fee Audit dan Profitabilitas Terhadap Audit Report. 2(1), 2216–2223.
  16. Senduk, R. S., Morasa, J., & Tangkuman, S. J. (2023). Terhadap Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 The Effect Of Profitability , Company Size , And Company Age On Audit Report Lag In Companies Listed On The Indonesian Stock Exchange In 2019-2021. 11(3), 220–230.
  17. Siregar, I. A. U., & Sujiman, L. S. (2021). Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI 2018 - 2020. Jurnal Ekonomi Dan Bisnis, 14(3D), 4–19.
  18. Sugiyono. (1967). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. In Alvabeta. CV.
  19. Susliyanti, E. D., & Al’Aisah, D. (2019). Pengaruh Rasio Keuangan, Rasio Pertumbuhan Dan Ukuran Perusahaan Terhadap Financial Distress. 11(1), 1–14.
  20. Widiastuti, I. D., & Kartika, A. (2018). Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, Solvabilitas dan Ukuran Kap Terhadap Audit Report Lag. Dinamika Akuntansi, Keuangan Dan Perbankan, 7(1), 20–34.