The Impact of Audit Opinion, Audit Firm Size, and Audit Tenure on Audit Report Lag in Energy Sector Companies Listed on The IDX in The Between 2022-2024
Keywords:
audit opinion, audit firm size, audit tenure, audit report lagAbstract
This research aims to find out the effect of audit opinion, audit firm size, and audit tenure on audit report lag for energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The sample was selected using a purposive sampling method, and 70 companies received valid data. The data processing method used multiple regression analysis, which was supported by SPSS (Statistical Product and Service Solutions) for Windows, a version released in 2017, and also Microsoft Excel 2021. The results of this study indicate that audit opinion and audit tenure do not significantly influence audit report lag. Meanwhile, audit firm size does significantly influence audit report lag. These results show that the features of an audit still play an important role in how quickly auditors can finish their work and get the company's financial reports ready on time.
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