DETERMINASI AUDIT REPORT LAG PADA PERUSAHAAN: PENDEKATAN SYSTEMATIC LITERATURE REVIEW

Abstrak

This study aims to systematically map the determinants of Audit Report Lag (ARL) in publicly listed companies in Indonesia through a Systematic Literature Review (SLR) approach. The study analyzed 58 SINTA-accredited scientific articles published between 2022 and 2026, selected from an initial pool of 337 articles retrieved via the Publish or Perish database using a structured PRISMA screening process. The findings reveal that ARL is a multidimensional phenomenon influenced by a combination of financial, operational, and corporate governance factors. Among the most frequently examined variables, firm size (35 studies) produced inconsistent results across three directions—negative, positive, and non-significant—indicating its context-dependent nature. Profitability (34 studies) demonstrated relatively more consistent evidence, with a dominant negative effect (38.2%) consistent with Signaling Theory, suggesting that firms with better financial performance tend to accelerate audit completion as a positive market signal. Solvability (17 studies) was predominantly found to have no significant effect (52.9%), implying that leverage levels do not directly affect audit duration under normal economic conditions. Methodologically, most studies employed multiple linear regression (38 articles) and were grounded in Agency Theory (28 uses) and Signaling Theory (26 uses). Research objects were concentrated in the property, real estate, and construction sectors. These findings highlight significant research gaps, including the need for broader sectoral coverage, adoption of diverse analytical methods, and integration of moderating variables such as auditor reputation and corporate governance mechanisms to produce more comprehensive and generalizable conclusions.