Influence of Audit Committee, Auditor Industry Specialization, and Audit Tenure on Audit Report Lag

This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used was purposive sampling and obtained as many as 33 companies. The study results stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag. Limitations in this study are the limitations of the sample and the method used. Future research is expected to be able to examine audit report lag from other perspectives, for example, in terms of auditor or client behavior.