Pengaruh Karakteristik Perusahaan terhadap Audit Report Lag di Indonesia

Abstract

This study was conducted to analyze the effect of company characteristics on the delay in submitting audit reports, where the characteristics of the selected companies are company size, operational complexity and financial distress. This study uses financial data for 2017-2020 from 22 companies engaged in the hotel, restaurant and tourism sector which are listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, a multiple linear regression analysis model that was tested with the IBM SPSS 26 tools. The novelty of this study is to show whether the impact of the COVID-19 pandemic can extend the audit completion time. In this study, it was found that there was an effect of company size which had the ability to extend the audit report lag, but it was different from operational complexity and financial distress which had no relationship to the occurrence of audit report lag. In addition, there is also a significant difference in the number of audit completion days before and during the COVID-19 pandemic period.