The Influence of Company Size and Audit Tenure on Audit Report Lag

Abstract

This research aims to analyze the influence of Company Size and Audit Tenure on Audit Report Lag. The population of this research is all banking companies listed on the Indonesia Stock Exchange (B.E.I.) in 2020-2022. The sampling technique used purposive sampling to obtain a sample of 43 companies, and the observation population was 129. The data analysis technique used multiple linear regression and was processed using Eviews 12. The data analysis shows that the Company Size variable influences Audit Report Lag. The Audit Tenure variable does not affect Audit Report Lag. In banking companies listed on the Indonesian Stock Exchange in 2020-2023.