Apakah Kualitas Audit Dapat Mempengaruhi Audit Report Lag Di Masa Pandemi Covid-19?

Do Audit Quality Affect Audit Report Lag During The Covid-19 Pandemic?

Penelitian ini memiliki tujuan guna menguji pengaruh kualitas audit dengan variabel audit firm size, audit tenure, auditor spesialisasi industri, serta audit fee terhadap audit report lag. Jenis studi yang digunakan adalah riset kuantitatif dengan memanfaatkan data sekunder yaitu annual report tahun 2020, pengumpulan sampel melalui metode nonprobability yakni purposive sampling dan diperoleh 556 data final untuk dilakukan pengujian. Pengujian hipotesa melalui analisis regresi linier berganda dengan temuan uji menyatakan bahwa variabel audit firm size dan audit fee mempunyai pengaruh negatif atas audit report lag, sementara variabel auditor spesialisasi industri dan audit tenure tidak memberikan pengaruh atas audit report lag.

Kata kunci: Audit Firm Size, Auditor Spesialisasi Industri, Audit Tenure, Audit Fee, Audit Report Lag.

This study aims to examine the effect of audit quality with audit firm size, audit tenure, industry specialization auditors, and audit fees on audit report lag. The type of study used is quantitative research by utilizing secondary data, namely the 2020 annual report, collecting samples through a non-probability method, namely purposive sampling and obtaining 556 final data for testing. Hypothesis testing through multiple linear regression analysis with test findings states that the audit firm size and audit fee variables have a negative effect on audit report lag, while industry specialization and tenure audit variables have no effect on audit report lag.

Keywords: Audit Firm Size, Industrial Specialization Auditor, Tenure Audit, Audit Fee, Audit Report Lag.