https://journal.unita.ac.id/index.php/jat/issue/feed 2025-07-10T19:57:59+07:00 Henny Rakhmawati journalbemjat@gmail.com Open Journal Systems <p>JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to accounting and tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by&nbsp; Universitas&nbsp; Tulungagung.</p> <p>It is published biannually in June and December.</p> https://journal.unita.ac.id/index.php/jat/article/view/1546 2025-07-10T19:57:59+07:00 Nuryanti Hendrawati nuryanti.hendrwt@gmail.com Lusianty lusianty2403@gmail.com Ade Imam Muslim Imam.muslim@ekuitas.ac.id

<p><em>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.</em></p>

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