PENGARUH UKURAN PERUSAHAAN, AUDIT FEE, DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG

Abstract

This study aims to examine the influence of company size, audit fee, and auditor switching on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The urgency of this research is based on the importance of timely financial reporting as a foundation for strategic decision-making by various stakeholders, including investors, management, and regulators. Despite regulations set by the Financial Services Authority (OJK), delays in financial report publication remain frequent, reducing the relevance of financial information and exposing companies to potential sanctions. This research employs a quantitative approach with a purposive sampling method, resulting in 45 observations from 9 energy sector companies. Data were processed using EViews 12. The results indicate that company size and audit fee significantly affect audit report lag, while auditor switching does not have a significant impact. The implications of this study provide practical insights for companies to enhance efficiency in presenting timely financial reports and help auditors understand the factors affecting audit duration. Thus, this study supports improvements in the quality and timeliness of financial reporting in the energy sector, which plays a crucial role in the economy.