Audit Report Lag in Indonesia: Evidence from Listed Firms with High and Low Audit Committee Experience

Dirvi Surya Abbas and Raesita Bella

Economic Studies journal, 2026, issue 4, 158-175

Abstract: This study examines the effects of Key Audit Matters, company operational complexity, audit committee gender, audit committee financial expertise, and audit committee work experience on audit report lag among Indonesian listed firms. Employing panel data regression analysis on 480 firm-year observations from consumer non-cyclicals, property, and real estate sectors listed on the Indonesia Stock Exchange during 2022–2024, the study adopts a situational approach by comparing firms with high versus low audit committee work experience. Results indicate that Key Audit Matters and audit committee work experience statistically significant negative effects on audit report lag in the full sample and low-experience subgroup, suggesting enhanced audit transparency and governance experience accelerate audit completion. Notably, audit committee financial expertise significantly reduces audit report lag only among high-experience firms, highlighting the synergistic role of accumulated expertise in leveraging financial literacy. Conversely, company operational complexity and audit committee gender demonstrate no consistent impact. These findings underscore the complementary interaction between audit transparency and governance capability in enhancing audit efficiency within emerging markets.

JEL-codes: G34 M41 M42 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2026:i:4:p:158-175

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