The Influence of Auditee and Auditor Factors on Audit report lag: The Moderating Role of Foreign Accounting Firm Reputation During the Covid-19 Pandemic

This study aims to test whether foreign capital reputation can moderate the influence of auditee and auditor factors on audit report lag during the Covid-19 Pandemic in the Industrial, Consumer Cyclicals, Financials, Properties & Real Estate, and Transportation & Logistics sectors. The population in this study was all companies in the Industrial, Consumer Cyclicals, Financials, Properties & Real Estate, and Transportation & Logistics sectors. The number of samples in this study was 266 companies in the Industrial, Consumer Cyclicals, Financials, Properties & Real Estate, and Transportation & Logistics sectors. The sampling technique used was the purposive sampling method. The research method used is quantitative, with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis and MRA with SPSS. The results of this study provide empirical evidence that partially the leverage and audit switching variables have a positive effect on audit report lag, then company size, TCWG, and audit opinion harm audit report lag, while profitability and audit tenure do not affect audit report lag. Furthermore, foreign capital reputation is able to moderate the influence between profitability, company size, TCWG, audit tenure, and audit switching on audit report lag, while foreign capital reputation cannot moderate the influence between leverage and audit opinion on audit report lag.