Main Article Content


Despite the fact that listed firms must abide by standards set forth by the Indonesia Stock Exchange (IDX) to submit audited financial reports and publish them, it has not reduced the number of companies that do not publish their financial reports in accordance with the applicable rules. As of February 2023, a total of 32 issuers have been sanctioned for late publication of their financial reports. A high audit report lag Table results in inaccurate and outdated financial information. This research's main goal is to prove how the number of audit committees, the number of audit opinions, and auditor change may affect how long it takes to produce an audit report. A quantitative research approach utilizing secondary data is employed for this investigation. The research focuses on manufacturing and transportation firms publicly traded on the IDX during the years 2020-2021. The sample size encompasses 160 companies, spanning a 2-year research period and yielding 320 data points. The analysis' conclusions show that audit opinion has a big impact on the audit report lag; in contrast, auditor switching and the number of audit committees do not have a substantial influence on this duration. The researcher recommends that future studies consider broadening the scope of the research population to enhance result accuracy and incorporate a more diverse sample.


Audit Report Lag Auditor Financial Statements Financial Information Quality

Article Details

How to Cite
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 and Accounting, 4(4), 730-741.


  1. 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.
  2. Abid, A., Shaique, M., & Anwar Ul Haq, M. (2018). Do big four auditors always provide higher audit quality? Evidence from pakistan. International Journal of Financial Studies, 6(2), 1–22.
  3. Angelia, S., & Mawardi, R. (2021). The Impact of Financial Distress, Corporate Governance, and Auditor Switching on Audit Delay. GATR Journal of Finance and Banking Review, 6(2), 108–117.
  4. Ani, F., Chomsatu, Y., Dan Dewi, R. R. (2020). Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017. Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 11(2), 191–211.
  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.
  6. Budisantoso, T., Probohudono Agung Nur, Rahmawati, & Bandi. (2017). Audit Opinion Accuracy, Corporate Governance and Downward Auditor Switching: A Study of Association of Southeast Asian Nations Economics Community. International Journal of Economics and Financial Issues, 7(5), 530–540.
  7. Darmayanti, N., Africa, L. A., & Mildawati, T. (2021). the Effect of Audit Opinion, Financial Distress, Audit Delay, Change of Management on Auditor Switching. International Journal of Economics and Finance Studies, 13(1), 173–193.
  8. Dzulkifli, & Dewayanto, T. (2022). Pengaruh Dewan Komisaris Independen , Ukuran Komite Audit , Keahlian Komite Audit , Rapat Komite Audit ,Rapat Dewan Pengawas Syariah Terhadap Audit Report Lag. Diponegoro Journal of Accounting, 11(2), 1–11.
  9. Fujianti, L., & Satria, I. (2020). Firm size, profitability, leverage as determinants of audit report lag: Evidence from Indonesia. International Journal of Financial Research, 11(2).
  10. Ginting, C. U., & Hidayat, W. (2019). The effect of a fraudulent financial statement, firm size, profitability, and audit firm size on audit delay. International Journal of Innovation, Creativity and Change, 9(7), 323–341.
  11. Hanafi, K., & Usman, A. (2017). Company Size , Profitability , and Auditor Opinion Influence to Audit Report Lag on Registered Manufacturing Company in Indonesia Stock Exchange. 353–367.
  12. Hasan, S., Kassim, A. A. M., & Hamid, M. A. A. (2020). the Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence From Malaysia. International Journal of Economics and Financial Issues, 10(5), 272–281.
  13. Jura, J. V. J., & Tewu, M. D. (2021). Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange). Petra International Journal of Business Studies, 4(1), 44–54.
  14. Kurniawan, K. F., & Mutmainah, S. (2020). Pengaruh Karakteristik Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan. 3(1), 30–49.
  15. Made, S. N., Budhananda, M. I. A., & Mirah, M. N. K. (2021). Pengaruh Ukuran Perusahaan. Krisna, 13(1), 29.
  16. Mbandlwa, Z. (2022). The investigation of the disparities between unqualified audit opinion and effective public service delivery. International Journal of Special Education, 37(June), 10981–11004.
  17. Muda, I., Limanto, C., & Erlina. (2020). An examination of audit delay: Testing several factors of banking issuers as implement global reporting initiative (GRI) general disclosures section reporting practice. Quality - Access to Success, 21(178), 114–121.
  18. Nawangsari, F. Y., & Iswajuni, I. (2019). The effects of auditor switching towards abnormal return in manufacturing company. Asian Journal of Accounting Research, 4(1), 157–168.
  19. Nguyen, X. H., & Trinh, H. T. (2020). Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam. Cogent Business and Management, 7(1).
  20. Pangaribuan, H., Sihombing, J., Popoola, O. M. J., & Sinaga, A. M. N. (2019). An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership. Indian-Pacific Journal of Accounting and Finance, 3(2), 52–67.
  21. Purwanti, T. (2022). BEI Beri Sanksi 91 Emiten yang Belum Setor Lapkeu Tahun 2021. CNBC Indonesia.
  22. Ramli, R. R. (2023). Daftar 32 Emiten yang Didenda Rp 150 Juta karena Belum Sampaikan Laporan Keuangan. Kompas.Com.
  23. Reid, L. C., Carcello, J. V., Li, C., & Neal, T. L. (2019). Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. Contemporary Accounting Research, 36(3), 1501–1539.
  24. Rezi, R., Indrawati, N., & L, A. A. (2022). Pengaruh Auditor Switching, Profitabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Audit Report Lag. Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(2), 243–255.
  25. Rusmanto, T., & Herlina, M. (2020). The Relationship Between Corporate Governance and Audit Report Lag: Evidence From Indonesian. Palarch’s Journal Of Archaeology Of Egypt/Egyptology, 17(7), 3003–3013.
  26. Setiadi, A. D. P., & Siagian, V. (2022). Pengaruh Jumlah Komite Audit, Ukuran Perusahaan dan Audit Report Lag terhadap Kualitas Audit (Studi Empiris Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI 2016-2020). Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(2), 699.
  27. Su, X., & Wu, X. (2017). Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China. International Journal of Accounting, 52(1), 64–76.
  28. Swandewi, N. L. M., & Badera, I. D. N. (2021). The Effect of Audit Opinion, Audit Delay and Return on Assets on Auditor Switching (Empirical Study on Mining Companies Listed on the IDX 2015-2019 Period). American Journal of Humanities and Social Sciences Research, 5(1), 593–600.
  29. Uly, F. R. U., & Julianto, W. (2022). Pengaruh Opini Audit, Audit Tenure, Dan Komite Audit Terhadap Audit Report Lag. Accounting Student Research Journal, 1(1), 37–52.
  30. 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.