Audit Committee, Company Size, Financial Ratios, and Audit Lag
DOI:
https://doi.org/10.24843/Keywords:
Audit Report Lag, Liquidity, Audit Committee, Leverage, Company SizeAbstract
The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research. This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. The sample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25program. The results of hypothesis testing show that liquidity and leverage haven impact on ARL. Meanwhile, the audit committee and company size have nonimpact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market.
References
Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of
company characteristics and auditor characteristics to audit report lag.
Asian Journal of Accounting Research, 4(1), 129–144.
https://doi.org/10.1108/AJAR-05-2019-0042
Aditya, A. N., & Anisykurlillah, I. (2014). Faktor-Faktor yang Berpengaruh
terhadap Audit Delay. Accounting Analysis Journal, 3(3), 334–342.
Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing
corporate governance have any impact? Empirical evidence from Egypt.
Journal of Applied Accounting Research, 10(1), 56–86.
https://doi.org/10.1108/09675420910963397
Agustina, S. D., & Jaeni. (2022). Pengaruh Ukuran Perusahaan, Umur
Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report
Lag. Owner: Riset & Jurnal Akuntansi, 6(1), 648–657.
https://doi.org/10.33395/owner.v6i1.623
Aminah, Suhardjanto, D., Rahmawati, R., & Winarna, J. (2022). Impact of
Financial Performance and CSR Disclosures on Consumer Goods Industry
Companies. Proceedings of the International Colloquium on Business and
Economics, 1, 37–44. https://doi.org/10.2991/978-94-6463-066-4_5
Annisa, M. L., & Hamzah, R. S. (2021). Influence of Debt to Equity Ratio, Return
on Asset Ratio, and Firm Size on Audit Delay. Sriwijaya International
Journal of Dynamic Economics and Business, 4(4), 315–324.
https://doi.org/10.29259/sijdeb.v4i4.315-324
Aprilianty, A. A., & Damayanti, S. (2023). The Influence of The Audit Committee,
The Reputation of The Public Accounting Office, Financial Distress, And
Company Size on Audit Delay (Case Study of Hotel and Tourism Sub-
Sector Companies Listed on the Indonesia Stock Exchange in 2014-2021).
Journal of Accountancy Inaba, 02(01), 18–29.
Arifuddin, Hanafi, K., & Usman, A. (2017). Company Size, Profitability, and
Auditor Opinion Influence to Audit Report Lag on Registered Manufacturing
Company in Indonesia Stock Exchange. International Journal of Applied
Business and Economic Research, 15(19), 353–367.
E-JURNAL AKUNTANSI
VOL 34 NO 2 FEBRUARI 2024 HLMN. 1-20
10
Artaningrum, R. G., Budiartha, I. K., & Wirakusuma, M. G. (2017). Pengaruh
Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan dan Pergantian
Manajemen pada Audit Report Lag Perusahaan Perbankan. E-Jurnal
Ekonomi Dan Bisnis Universitas Udayana, 6(3), 1079–1108.
A’yunin, Q., Ketut Agung Ulupui, I. G., & Nindito, M. (2019). The Effect of the Size
of Public Accounting Firm, Leverage, and Corporate Governance on the
Integrity of Financial Statement: A Study on Companies Listed on
Indonesian Stock Exchange. KnE Social Sciences, 3(11), 820.
https://doi.org/10.18502/kss.v3i11.4053
Charviena, & Tjhoa, E. (2016). Pengaruh Ukuran Perusahaan, Laba Rugi
Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran
Kap Terhadap Audit Delay. Ultima Accounting, 8(2), 66–88.
https://doi.org/10.31937/akuntansi.v8i2.582
Dura, J. (2017). Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran
Perusahaan terhadap Audit Report Lag Pada Perusahaan yang Terdaftar di
Bursa Efek Indonesia. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 11(1),
64–70. https://doi.org/10.32812/jibeka.v11i1.34
Dzikrullah, A. D., Harymawan, I., & Ratri, M. C. (2020). Internal audit functions
and audit outcomes: Evidence from Indonesia. Cogent Business &
Management, 7. https://doi.org/10.1080/23311975.2020.1750331
Edtiyarsih, D. D. (2023). Determinants of Audit Delay in Indonesia. Jurnal
Ekonomi Akuntansi, 8(April), 88–97.
Fitriana, D. E., & Bahri, S. (2022). Pengaruh Rasio Keuangan, Ukuran Entitas,
dan Ukuran KAP Terhadap Audit Report Lag. Owner: Riset & Jurnal
Akuntansi, 6(1), 964–976. https://doi.org/10.33395/owner.v6i1.704
Frischanita, Y. (2018). A Comparative Study of the Effect of Institutional Owner-
ship, Audit Committee, and Gender on Audit Report Lag in Indonesia,
Malaysia, and Singapore. The Indonesian Accounting Review, 8(2),
131–143. https://doi.org/10.14414/tiar.v8i2.1658
Gaol, R. L., & Sitohang, M. (2020). Pengaruh Pergantian Auditor, Ukuran Kantor
Akuntan Publik, Solvabilitas Dan Umur Perusahaan Terhadap Audit Report
Lag. Jurnal Riset Akuntansi & Keuangan, 6(2), 207–228.
https://doi.org/10.54367/jrak.v6i2.1058
Gunarsa, I. G. A. C., & Putri, A. D. (2017). Pengaruh Komite Audit, Independensi
Komite Audit, Dan Profitabilitas Terhadap Audit Report Lag Di Perusahaan
Manufaktur. E-Jurnal Akuntansi, 20(2), 1672–1703.
Habib, A., Bhuiyan, Md. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants
of audit report lag: A meta-analysis. International Journal of Auditing, 23(1),
1–25. https://doi.org/10.1111/ijau.12136
Hassan, Y. M. (2016). Determinants of audit report lag: Evidence from Palestine.
Journal of Accounting in Emerging Economies, 6(1), 13–32.
https://doi.org/10.1108/JAEE-05-2013-0024
Idawati, W., Prabowo, H. S., & Rachmadi, D. I. (2023a). The Effect of Profitability,
Solvency, and Liquidity on Audit Report Lag in the Period before and During
the Covid 19 Pandemic. International Journal of Social Science and
Education Research Studies, 03(05), 878–887.
https://doi.org/10.55677/ijssers/v03i5y2023-17
Idawati, W., Prabowo, H. S., & Rachmadi, D. I. (2023b). The Effect of Profitability,
Solvency, and Liquidity on Audit Report Lag in the Period before and During
the Covid 19 Pandemic. International Journal of Social Science and
VINELLA, C., AMINAH, NILWAN, A., & VIRGAWENDA, T. M.
KOMITE AUDIT, UKURAN…
11
Education Research Studies, 3(5), 878–887.
https://doi.org/10.55677/ijssers/v03i5y2023-17
Jayati, R. D., Machmuddah, Z., & Utomo, St. D. (2020). Audit Report Lag: Faktor
yang Mempengaruhi. Jurnal Akuntansi Dan Auditing, 17(1), 115–130.
Junri, J. E. S., Marbun, W. W., & Yunisa, R. (2021). Pengaruh Pergantian
Auditor, Ukuran Perusahaan, Laba Rugi dan Solvabilitas terhadap Audit
Report Lag (Sektor Industri Dasar Kimia, Barang Konsumsi dan Aneka
Industri). Jurnal Ekonomi Bisnis Manajemen Prima.
https://doi.org/10.34012/jebim.v3i1.1803
Khoufi, N., & Khoufi, W. (2018). An empirical examination of the determinants of
audit report delay in France. Managerial Auditing Journal, 33(8–9).
https://doi.org/10.1108/MAJ-02-2017-1518
Krisyadi, R., & Noviyanti, N. (2022). Analisis Faktor-Faktor yang Mempengaruhi
Keterlambatan Laporan Audit. Owner: Riset & Jurnal Akuntansi, 6(1),
147–159. https://doi.org/10.33395/owner.v6i1.541
Kurniawan, M. S., & Haninun. (2023). Faktor-Faktor Yang Mempengaruhi
Ketepatan Waktu Pelaporan Keuangan. Jurnal Akuntasi Dan Keuangan
Kontemporer, 6, 18–27.
Lestari, S. Y., & Nuryatno, M. (2018). Factors Affecting the Audit Delay and Its
Impact on Abnormal Return in Indonesia Stock Exchange. International
Journal of Economics and Finance, 10(2), 48.
https://doi.org/10.5539/ijef.v10n2p48
Listiana, L., & Susilo, T. P. (2012). Faktor-Faktor yang Memengaruhi Reporting
Lag Perusahaan. Media Riset Akuntansi, 2(1).
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/47
Mariani, K., & Latrini, M. Y. (2016). Komite Audit Sebagai Pemoderasi Pengaruh
Reputasi Auditor Dan Tenure Audit Terhadap Audit Report Lag. E-Jurnal
Akuntansi Universitas Udayana, 16(3), 2122–2148.
Megarani, A., Woro, A. H., & Suprayitno, A. (2022). Pengaruh Komite Audit,
Independensi Komite Audit, Audit Tenure dan Profitabilitas terhadap Audit
Report Lag. Jurnal Akuntansi Dan Perpajakan, 8(2), 150–163.
Meirawati, E., Relasari, Budiman, A. I., & Efriandy, I. (2022). Pengaruh
Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan
Opini Auditor Terhadap Audit Report Lag. Journal Management, Business,
and Accounting, 21(3), 377–394. https://doi.org/10.33557/mbia.v21i3.2131
Mutiara, Y. T., Zakaria, A., & Anggraini, R. (2018). The Influence of Company
Size, Company Profit, Solvency and Cpa Firm Size on Audit Report Lag.
Journal of Economics, Finance and Accounting, 5(1), 1–10.
https://doi.org/10.17261/pressacademia.2018.779
Putri, A. P., Utomo, R., Yovenia, Y., & Novika, A. C. (2021). Ukuran Perusahaan,
Komite Audit, Opini Audit, Ukuran KAP dan Audit Delay di Perusahaan
Transportasi. E-Jurnal Akuntansi, 31(6), 1401–1412.
https://doi.org/10.24843/eja.2021.v31.i06.p04
Sarwono, J. (2018). Metode Penelitian Kuantitatif dan Kualiatif. Suluh Media.
Shofiyah, L., & Suryani, A. (2020). Audit Report Lag and Its Determinants. KnE
Social Sciences, 202221–202221. https://doi.org/10.18502/kss.v4i7.6853
Sudjono, A. C., & Setiawan, A. (2022a). Pengaruh Ukuran Perusahaan, Umur
Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi
pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020).
E-JURNAL AKUNTANSI
VOL 34 NO 2 FEBRUARI 2024 HLMN. 1-20
12
Owner: Riset & Jurnal Akuntansi, 6(3), 2304–2314.
https://doi.org/10.33395/owner.v6i3.911
Sudjono, A. C., & Setiawan, A. (2022b). Profitabilitas, leverage, inventory
intensity ratio dan praktik penghindaran pajak. Owner: Riset & Jurnal
Akuntansi, 6(3), 2602–2612. https://doi.org/10.33395/owner.v6i3.911
Sultana, N., Singh, H., & Van der Zahn, J.-L. W. M. (2014). Audit Committee
Characteristics and Audit Report Lag. International Journal of Auditing,
19(2). https://doi.org/10.1111/ijau.12033
Suryanto, T. (2016). Audit delay and its implication for fraudulent financial
reporting: A study of companies listed in the Indonesian Stock Exchange.
European Research Studies Journal, 19(1), 18–31.
https://doi.org/10.35808/ersj/503
Susandya, A. A. P. G. B. A., & Suryandari, N. N. A. (2021). Dinamika
Karakteristik Komite Audit Pada Audit Report Lag. Media Riset Akuntansi,
Auditing & Informasi, 21(2), 175–190.
https://doi.org/10.25105/mraai.v21i2.9048
Syofyan, E., Septiari, D., Dwita, S., & Rahmi, M. (2021). The characteristics of
the audit committee affecting timeliness of the audit report in Indonesia.
Cogent Business & Management, 8(1), 1935183.
https://doi.org/10.1080/23311975.2021.1935183
Theng, C. F., & Wi, P. (2022). The Impact of Liquidity, Solvency, Business Size,
and Business Age on Audit Report Lag. eCO-Buss, 20(1), 105–123.
Tomasila, B. C., & Pangaribuan, H. (2023). The Influence of Audit Opinion,
Auditor Switching, and Number of Audit Committees on Audit Report Lag.
Ilomata International Journal of Tax & Accounting, 4(4), 730–741.
https://doi.org/10.52728/ijtc.v4i4.908
Tumanggor, R. A., & Lubis, M. S. (2022). Pengaruh Likuiditas, Profitabilitas,
Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019.
Owner: Riset & Jurnal Akuntansi, 6(2), 1208–1220.
https://doi.org/10.33395/owner.v6i2.736
Tyler, T. R. (1990). Why people obey the law (pp. vii, 273). Yale University Press.
Ustman. (2020). The Effect of Solvency, Firm Size, Age Companies on Audit
Report Lag in Indonesian Company. Research Journal of Finance and
Accounting. https://doi.org/10.7176/rjfa/11-2-02
Yartono, N., Asyari, & Achyarsyah, P. (2023). Critical Evaluation of Audit Delay
Survey in Various Manufacturing Industries 2016 – 2020. International
Journal of Economics, Management, Business And Social Science, 3(1),
52–66.
Yuliusman, Putra, W. E., Gowon, M., Dahmiri, & Isnaeni, N. (2020). Determinant
Factors Audit Delay: Evidence from Indonesia. International Journal of
Recent Technology and Engineering (IJRTE), 8(6), 1088–1095.
https://doi.org/10.35940/ijrte.f7560.038620
Yusnia, V., & Kanti, A. (2021). Factors that Influence the Audit Report Lag Among
Non-Financial Companies in Indonesia Stock Exchange. Proceedings of the
Ninth International Conference on Entrepreneurship and Business
Management (ICEBM 2020). https://doi.org/10.2991/AEBMR.K.210507.021
Downloads
Published
Issue
Section
License
Copyright (c) 2026 E-Jurnal Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
