AN ANALYSIS ON HOW AUDITOR REPUTATION, COMPANY SIZE, AND LEVERAGE INFLUENCE AUDIT REPORT LAG: A CASE STUDY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019–2021

Abstract

This study aims to empirically analyze how audit reputation, leverage, and company size influence audit report lag in food and beverage companies listed on the Indonesia Stock Exchange in 2019–2020. Audit reports have become a concern for auditors as part of their consequences and responsibilities. The existence of this significant obligation encourages auditors to perform more professionally. Many factors influence the timely submission of financial reports, resulting in a forward audit report lag. This study uses the annual report of the food and beverage industry listed on the Indonesia Stock Exchange website or the company's official website. The sample selection technique uses purposive sampling, which produces 48 company samples. Statistical analysis of data using multiple linear regression. The results of this study indicate that auditor reputation has no effect on audit report lag, the level of company size has an effect on audit report lag, and leverage has an effect on audit report lag. And it can be concluded from the result of the testing that all the independent variables simultaneously influence the audit report lag of food and beverage companies listed on the Indonesia Stock Exchange for the 2019–2021 period.