PENGARUH TENUR AUDIT, LOYALITAS PERUSAHAAN DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG (Perusahaan Sektor Properti Dan Real Estate yang Terdaftar di BEI Periode 2017–2021)

The purpose of this study is to examine the effect of audit tenure, company
loyalty and solvency on audit report lag in property and real estate sector
companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The
data used in this study are secondary data derived from financial reports that have
been published by the company. A total of 80 companies in the property and real
estate sector are the population in this study. The sample selection was carried out
using purposive sampling technique used by providing specific criteria for the
sample under study and 22 companies were selected to be the research sample. The
data analysis method used is panel data regression.
The results of this study indicate that partially audit tenure and company
loyalty have no effect on audit report lag, while solvency affects audit report lag in
companies listed in the property and real estate sector on the IDX for the 2017-
2021 period. Simultaneously audit tenure, company loyalty and solvency have no
effect on audit report lag in companies listed in the property and real estate sector
on the IDX for the 2017-2021 period.

Keyword : audit report lag, audit tenure, company loyalty and solvency.