Pengaruh Pengungkapan Key Audit Matters dan Audit Tenure Terhadap Audit Report Lag dengan Corporate Reputation  sebagai Variabel Moderasi

Putri  Syaharani; Ridha Azka Raga

doi:10.59246/muqaddimah.v4i2.1950

Authors

Putri Syaharani Universitas Negeri Padang
Ridha Azka Raga Universitas Negeri Padang

DOI:

https://doi.org/10.59246/muqaddimah.v4i2.1950

Keywords:

Audit Report Lag, Audit Tenure, Corporate Reputation, Key Audit Matters

Abstract

This study aims to examine the effect of key audit matters (KAM) disclosure and audit tenure on audit report lag, with corporate reputation as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2022–2024. The sample was selected using a purposive sampling technique, resulting in 78 companies with a total of 234 observations. Data were analyzed using multiple linear regression and moderated regression analysis. The results show that KAM disclosure has no significant effect on audit report lag, audit tenure has a negative and significant effect on audit report lag, and corporate reputation is not proven to moderate the influence of both on audit report lag.

References

Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129–144. https://doi.org/10.1108/AJAR-05-2019-0042

Abdullatif, M., Alzebdieh, R., & Ballour, S. (2023). The effect of key audit matters on the audit report lag: Evidence from Jordan. Journal of Financial Reporting and Accounting, 23(1), 257–284. https://doi.org/10.1108/JFRA-07-2022-0245

Abdullatif, M., & Al-Rahahleh, A. S. (2020). Applying a new audit regulation: Reporting Key Audit Matters in Jordan. International Journal of Auditing, 24(2), 268–291. https://doi.org/10.1111/ijau.12192

Abouelela, O., Diab, A., & Saleh, S. (2025). The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market. Cogent Business and Management, 12(1). https://doi.org/10.1080/23311975.2024.2444553

Alawadhi, A., Alrefai, A., Alqassar, A. (2024). Exploring the impact of key audit matters on audit report lag: insights from an emerging market. Journal of Economic and Administrative Sciences. https://doi.org/10.1108/JEAS-01-2024-0013

Alsheikh, A. H., & Alsheikh, W. H. (2023). Does Audit Committee Busyness Impact Audit Report Lag? International Journal of Financial Studies, 11(1). https://doi.org/10.3390/ijfs11010048

Aminatuzzuhro, Indrawati, T., & Fitriani, N. (2024). Corporate Reputation, Available Slack, And Financial Distress Risk. Jurnal Akuntansi, 28(1), 125–146. https://doi.org/10.24912/ja.v28i1.1821

Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2020). Auditing and assurance services: An integrated approach (17th ed.). Pearson Education.

Astami, E., Pramono, A. J., Rusmin, R., Cahaya, F. R., & Soobaroyen, T. (2024). Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context. Journal of International Accounting, Auditing and Taxation, 56. https://doi.org/10.1016/j.intaccaudtax.2024.100638

Barnett, M. L., Jermier, J. M., & Lafferty, B. A. (2006). Corporate Reputation: The Definitional Landscape. Corporate Reputation Review, 9(1), 26–38. https://doi.org/10.1057/palgrave.crr.1550012

Cameran, M., & Campa, D. (2025). Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union. Journal of Accounting and Public Policy, 51. https://doi.org/10.1016/j.jaccpubpol.2025.107311

Chen, C., Jia, H., Xu, Y., & Ziebart, D. (2022). The effect of audit firm attributes on audit delay in the presence of financial reporting complexity. Managerial Auditing Journal, 37(2), 28-302. https://doi.org/10.1108/MAJ-12-2020-2969

Ciğer, A., Kınay, B., & Ocak, M. (2025). Further evidence regarding the effect of KAMs on audit report lag. PLoS ONE, 20(3 March). https://doi.org/10.1371/journal.pone.0320183

Gutierrez, E., Minutti-Meza, M., Tatum, K.W. & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies, 23(4), 1543-1587.

Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2018). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 20–44. https://doi.org/10.1111/ijau.12136

Habib, A., & Huang, H. J. (2019). Abnormally long audit report lags and future stock price crash risk: evidence from China. International Journal of Managerial Finance, 15(4), 611–635. https://doi.org/10.1108/IJMF-07-2018-0213

Halushka, Z. (2023). Uncertainty as an Economic Category and as a Business Functioning Environment. Economics: Time Realities, 1(65), 26–32. https://doi.org/10.15276/ETR.01.2023.3

Hansela, Y., Sembiring, N., Saragi, S. K., Putri, A. P., & Ovam, D. C. (2023). Influence of audit tenure, profitability, solvency, and company size on audit delay in the Indonesian stock exchange period 2020-2022. International Journal of Economics Social and Technology, 2(4), 231-237.

IAPI SA 701. (2021). Standar Audit 701 (2021) Pengomunikasian Hal Audit Utama Dalam Laporan Auditor Independen. Standar Profesional Akuntan Publik 701 (Revisi):1-22.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360.

Khoo, E. S., Lim, Y., & Monroe, G. S. (2020). Corporate reputation and the timeliness of external audit and earnings announcement. International Journal of Auditing, 24(3), 366–395. https://doi.org/10.1111/ijau.12202

Lau, R. J. R., & Daito, A. (2025). The Effect of Financial Disruption, Profitability and Audit Quality on Audit Report Lag (Empirical Study on Manufacturing Companies on the IDX for the 2018 – 2022 Period). International Journal of Economics, Management and Accounting, 2(2), 16–25. https://doi.org/10.61132/ijema.v2i2.567

Loverita, V. F., & Januarti, I. (2024). Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 11(2), 345–356. https://doi.org/10.24815/jdab.v11i2.40002

Muhammad, M. I. (2020). Effects of auditor attributes on audit reporting lag: empirical evidence from Nigerian service firms. Asian Journal of Empirical Research, 10(4), 127–136. https://doi.org/10.18488/journal.1007/2020.10.4/1007.4.127.136

Otoritas Jasa Keuangan. (2022). Peraturan Otoritas Jasa Keuangan Nomor 14/POJK.04/2022 Tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Otoritas Jasa Keuangan. https://www.ojk.go.id/

Pratama, Y. M., & Lusiani, H. (2024). Pengaruh Pengungkapan Hal Audit Utama, Ukuran Perusahaan, dan Profitabilitas Terhadap Audit Report Lag. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 4(5), 869–879.

Putra, R. J. P., & Dwita, S. (2024). The influence of company characteristics on key audit matters (KAM). Wahana Riset Akuntansi, 12(1), 79–82. https://doi.org/10.24036/wra.v12i1.12

Putri, N. A., & Istiqomah, D. F. (2024). The Influence of Company Characteristics on Audit Report Lag: Auditor Characteristics as a Moderating Variable. Accounting and Finance Studies, 4(3), 201–223. https://doi.org/10.47153/afs43.10152024

Rahaman, M. M., & Bhuiyan, M. B. U. (2025). Audit report lag and key audit matters in Australia. International Journal of Disclosure and Governance, 22(2), 532–554. https://doi.org/10.1057/s41310-024-00251-6

Razaq, F. Z., & Rosadi, S. (2024). The role of external auditors and company characteristics in Audit Report Lag. Proceeding international conference on accounting and finance, 522-532.

Sania, W., & Ali, S. (2024). The Impact Of Audit Fee, Size Of Public Accounting Firm, Company Size, And Leverage On The Communication Of Key Audit Matters (Implementation Of The First Year Of KAMs Adoption In Independent Auditors. Reports In Indonesia) Journal Eduvest, 3(10), 9547–9564.

Shemshad, A., & Karim, R. G. (2023). The Effect of Managerial Ability on the Timeliness of Financial Reporting: The Role of Audit Firm and Company Size. Journal of Operational and Strategic Analytics, 1(1), 34–41. https://doi.org/10.56578/josa010105

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010

Tarigan, R. (2023). Analisis Pengaruh Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP Terhadap Audit Report Lag Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia. Fin-Acc (Finance Accounting), 7(10), 1602-1613.

Valentina, F., & Surya Abbas, D. (2024). The Influence of Audit Tenure, Audit Quality, and The Influence of Financial Ratios on Audit Report Lag with Auditor Specialization as Moderator. Prosiding Simposium Ilmiah Akuntansi, 1(1), 77–86. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/106

Vionita, L., & Maharani, N. K. (2025). The Influence of Auditor Characteristics on Audit Report Lag: The Effectiveness of the Audit Committee as a Moderating Variable. Journal Research of Social Science, Economics & Management, 5(2).

Wan Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246–266. https://doi.org/10.1108/MAJ-07-2017-1601

Wati, D. K., Gamayuni, R. R., & Sudrajat. (2024). The Influence of Audit Characteristics and Company Characteristics on Audit Report Lag. International Journal of Asian Business and Management, 3(4), 359–372. https://doi.org/10.55927/ijabm.v3i4.10507

Yuan, Y., & Lu, N. (2025). The Evolving Role of Auditors in Enhancing Corporate Transparency and Accountability in the Digital Age. International Journal of Global Economics and Management, 7(1), 170–175. https://doi.org/10.62051/ijgem.v7n1.20