Pengaruh Audit Tenure Dan Fee Audit Terhadap Audit Report Lag Dengan Efektivitas Komite Audit Sebagai Variabel Moderasi

Abstract

A prolonged audit report lag can diminish the relevance of financial information and erode market confidence, particularly in the mining sector, which is characterized by operational complexity and high audit risk. This study aims to examine the impact of audit tenure and audit fees on audit report lag, with audit committee effectiveness serving as a moderating variable, focusing on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study employs a quantitative approach using secondary data; the sample was selected via purposive sampling, and data were analyzed using panel data regression in EViews 13. The results indicate that audit fees have a significant negative effect on audit report lag, whereas audit tenure does not have a significant effect. Audit committee effectiveness does not moderate the impact of audit tenure but does moderate the impact of audit fees by weakening the relationship, suggesting a substitution effect between these two mechanisms. These findings offer implications for companies and regulators regarding the design of audit fee policies and the strengthening of audit committees to accelerate the audit completion process.