Determinants of Audit Report Lag: On Audit Issues

Audit report lag is the difference between time elapsed from a company's end of fiscal year with issuance of its audit opinion on financial statements, with longer delays leading to less timely financial information disclosure. Hence, auditors hold significant responsibility to ensure audits are conducted promptly and in accordance with regulatory standards. This study aimed to examine how audit fees, auditor changes, audit tenure, and the composition of audit committees influence audit report delays among technology sector firms registered on the Indonesia Stock Exchange between 2021 and 2023. This research used a sample of 30 companies over a three-year period, resulting in the collection of 90 data points through purposive sampling. Data analysis technique using multiple linear regression with the help SPSS 26 software. The findings indicate that auditor changes and the presence of audit committees have a positive impact on audit report delays, while audit fees and audit tenure do not show significant effects. The study acknowledges its limitations and suggests that future research could enhance understanding by incorporating additional variables and expanding the analysis to include companies beyond the technology sector.