Muhammad Fahmi Abdi, Shinta Ningtiyas Nazar


This study aims to test and empirically prove the influence of the author's reputation, company age and financial distress on audit report lag. The population in this study is the consumer goods and industrial sector companies listed on the Indonesia Stock Exchange. The sample selection method in this study used purposive sampling method. the total number of samples in this study were 16 companies with an observation year 2017-2020. The research tool to test the hypothesis is Eviews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classical assumption test and hypothesis test. The results of this study indicate that simultaneously has a significant effect on audit report lag. while partially auditor reputation has no effect on audit report lag, company age does not affect audit report lag and financial distress affects audit report lag.


Keywords: Auditor Reputation, Company Age, Financial Distress, Audit Report Lag

Full Text:



Aristika, m. N., trisnawati, r., & handayani, c. D. (2016). Effect of audit opinion, company size, company age, and profit and loss on audit report lag. Sharia paper accounting feb ums, 559-568.

Arumningtyas, D. P., & Ramadhan, A. F. (2019). Effect of Auditor Industry Specialization, Auditor Reputation, and Audit Tenure on Audit Report Lag. INDICATORS, 141-152.

Ghozali, i. D. (2016). Multivariate analysis and econometrics with eviews 10. . Semarang. : diponegoro university publishing agency.

Hapsari, m. W., & laksito, h. (2019). The effect of auditor's reputation and auditor's industry specialization on audit report lag. Diponegoro journal of accounting, 1-14.

Himawan, F.A., & Venda. (2020). Analysis of the Effect of Financial Distress, Leverage, Profitability, and Liquidity on Audit Report Lag. ESSENCE : Journal of Business Management, 1-19.

Mariani, k., & latrini, m. Y. (2016). Audit committee as moderating the influence of auditor's reputation and audit tenure on audit report lag. Udayana university accounting e-journal, 2122-2148.

Sugita, k., & dwirandra, a. A. (2017). Kap size moderates effect of financial distress and client firm size on audit report lag. Udayana university accounting e-journal, 477-504.

Sitorus, N. J., & Ardiati, A. Y. (2017). Effect of New Indonesian Financial Accounting Standards, Public Accounting Firm Size, Company Size and Company Age on Audit Report Lag. MODUS, 139-156.

Widhiasari, n. M., & budiartha, i. K. (2016). Effect of company age, company size, auditor reputation, and auditor change on audit report lag. Udayana university accounting e-journal, 200-227.


  • There are currently no refbacks.


2th floor, Room 217, S1 Accounting Department
Surya Kencana Street No. 1 Pamulang
Tangerang Selatan, Banten, 15417
Tlp/Fax: (021) 7412566
Handphone: 08128002843



Creative Commons Licence
Jurnal Ilmiah Akuntansi Universitas Pamulang by S1 Accounting Department is licensed under a Creative Commons Attribution-Share Alike 4.0 International License.
Based on a work at