Analisis Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Opini Audit, dan Reputasi Auditor terhadap Audit Report Lag di Perusahaan Industri Batu Bara Tahun 2021-2023

Benyamin Fransis Alfashalom; Abdul Ghofar

doi:10.30640/inisiatif.v5i3.6537

Authors

Benyamin Fransis Alfashalom Universitas Brawijaya
Abdul Ghofar Universitas Brawijaya

DOI:

https://doi.org/10.30640/inisiatif.v5i3.6537

Keywords:

Audit Opinion, Audit Re-Port Lag, Auditor Reputation, Coal Industry, Firm Size

Abstract

This study aims to analyze the effect of firm size, institutional ownership, audit opinion, and auditor reputation on audit report lag. A quantitative approach with panel data analysis was employed. The sample consists of 35 coal companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The find-ings show that audit opinion and auditor reputation have a significant negative effect on audit report lag. Companies receiving audit opinions other than un-qualified tend to delay their financial reporting, as modified opinions may signal poor financial conditions and governance to stakeholders. Additionally, the Big Four audit firms tend to reduce audit report lag due to their superior human resources, technology, and experience compared to other firms. The findings support the Signaling Theory and the Agency Theory through the influence of audit opinion and auditor reputation. However, the study finds no significant effect of firm size and institutional ownership on audit report lag.

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