Pengaruh Pengalaman Auditor, Opini Audit dengan Modifikasi, dan Kompetensi Bukti Audit terhadap Audit Report Lag: Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta


  • Tigris Miranda Matondang Politeknik Negeri Jakarta
  • Ridwan Zulpi Agha Politeknik Negeri Jakarta


Audit report lag is the time required to complete the audit process until the date the audit report is published. This study aims to empirically examine the effect of independent variables, namely auditor experience, audit opinion with modifications, and audit evidence competence on the dependent variable, namely audit report lag. These two variables form a causal relationship, so this research was conducted using a causal associative approach or causal study. This study uses a quantitative method by selecting a sampling technique, namely purposive sampling to obtain respondents with certain criteria. The data obtained in this study are primary data and the data collection technique was carried out by distributing questionnaires to 151 auditors who work at public accounting firms in DKI Jakarta with small to medium levels. From the results of distributing the questionnaires, the respondents obtained were 138 auditors. The data analysis method used is multiple linear regression analysis using the SPSS version 29 program. The results of hypothesis testing show that audit opinion with modifications and audit evidence competence partially affect audit report lag, while auditor experience has no effect on audit report lag partially. In addition, the three variables, namely auditor experience, modified audit opinion, and audit evidence competency, have a simultaneous influence.


Keywords: Auditor Experience, Audit Opinion with Modification, Competency of Audit Evidence, Audit Report Lag

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