Published: 2026-07-01

Pengaruh Transformasi Digital dan Karakteristik Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di BEI pada Periode 2020-2023)

DOI: 10.35870/emt.v10i3.6846

Linta Desti Fitrianda, Samsul Rosadi
  • Linta Desti Fitrianda: Universitas Islam Negeri Raden Mas Said Surakarta
  • Samsul Rosadi: Universitas Islam Negeri Raden Mas Said Surakarta
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Abstract

This study examines the influence of digital transformation and company characteristics on audit report lag in property and real estate firms listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach with panel data, the study analyzes 75 companies with a total of 282 observations selected through purposive sampling method, ensuring that the sample meets the required research criteria and provides consistent reporting throughout the analysis period. Panel regression with the Random Effect Model shows that digital transformation and profitability significantly reduce audit report lag, indicating that higher digital adoption and stronger financial performance support more efficient audit processes. Meanwhile, intangible assets, firm size, leverage, and auditor reputation (Big4) do not significantly affect audit report lag. These findings highlight that internal company capabilities, particularly digital readiness and profitability, play a more critical role in ensuring timely audit completion compared to structural firm characteristics.

Keywords

Digital Transformation; Company Characteristics; Audit Report Lag

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How to Cite

Fitrianda, L. D., & Rosadi, S. (2026). Pengaruh Transformasi Digital dan Karakteristik Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di BEI pada Periode 2020-2023). Jurnal EMT KITA, 10(3), 1200-1213. https://doi.org/10.35870/emt.v10i3.6846
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 3 (2026)

  • Section: Articles

  • Published: 2026-07-01

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Author Biographies
Linta Desti Fitrianda, Universitas Islam Negeri Raden Mas Said Surakarta
Google Scholar ResearchGate ORCID

Program Studi Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Mas Said Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia.

Samsul Rosadi, Universitas Islam Negeri Raden Mas Said Surakarta
Google Scholar ResearchGate ORCID

Program Studi Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Mas Said Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia.

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