The Role of Internal Corporate Governance and Firm Size in Determining Audit Report Lag

Abstract : This study aims to identify factors that influence audit report lag in public companies in Indonesia. Audit report lag is defined as the time difference between the end of a company's fiscal year and the date of publication of the audit report. This study examines audit report lag, independent boards of commissioners, audit committees, and Firm Size in Indonesia. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange in 2020–2024. The analysis method used is multiple regression to evaluate the effect of these variables on audit report lag. The sampling method in this study is purposive sampling. The hypotheses in this study were tested using descriptive statistics and multiple regression analysis. The results of this study indicate that independent boards of commissioners have a negative effect on audit report lag, while audit committees and Firm Size have no effect on audit report lag. These findings have important implications for regulators, accounting practitioners, and company stakeholders in their efforts to improve the efficiency of the audit process and the transparency of financial reporting in Indonesia.