FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG: SYSTEMATIC LITERATURE REVIEW

Abstrak

This study aims to explain the factors influencing Audit Report Lag (ARL), the phenomena driving these practices, and their relevance to current research. Using a Systematic Literature Review (SLR) method, 58 accredited SINTA journal articles from 2021-2026 were analyzed through Google Scholar databases using Publish or Perish software. The findings reveal that Audit Report Lag is a complex phenomenon influenced by various interrelated factors, with firm size, profitability, and solvency being the most frequently examined variables. The results show varied outcomes positive, negative, or no significant effects indicating that ARL depends heavily on company context, corporate governance mechanisms, and auditor characteristics rather than a single dominant factor. The dominance of Agency Theory and Signaling Theory supports the view that ARL is driven by conflicts of interest between principals and agents, as well as management's efforts to convey signals to the capital market through the timeliness of financial reporting. This study contributes to the literature by mapping the development of ARL research and identifying research gaps for future studies.