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This research aims to analyze the factors influencing Audit Report Lag (ARL) in companies within the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The study sample comprises 128 observations, with financial data and company characteristics extracted from annual reports available on the IDX. The fixed-effect regression analysis method is employed for data modeling. The results indicate that the tenure of the Public Accounting Firm has a significant negative impact on ARL, thereby accelerating the audit report preparation process. Conversely, the auditor's reputation from the Big 4 Public Accounting Firms shows no significant influence on ARL. The effectiveness of the Audit Committee is not significant, while the company's financial condition and profitability have a significant negative impact on ARL. The complexity of the company's accounting does not significantly affect ARL.

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How to Cite
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, 2, 522–532. Retrieved from