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:
https://doi.org/10.35870/emt.v10i3.6846Keywords:
Digital Transformation, Company Characteristics, Audit Report LagAbstract
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.
Downloads
References
Agistiani, P. W., & Mulyandani, V. C. (2024). Pengaruh profitabilitas dan leverage terhadap audit report lag pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2020–2022. Indonesian Accounting Literacy Journal, 4(3), 193–203.
Agustin, A., Putra, G. P. E., Pramesti, D. T., & Madiistriyatno, H. (2023). Strategi UMKM dalam menghadapi digitalisasi. Oikos-Nomos: Jurnal Kajian Ekonomi dan Bisnis, 16, 33.
Aisy, R. R., & Astuti, D. S. P. (2025). Pengaruh transformasi digital terhadap kualitas hasil audit dengan kompetensi auditor sebagai variabel moderasi pada KAP Yogyakarta. Ebisnis (Jurnal Ilmiah Ekonomi dan Bisnis), 18(2).
Apriwenni, P., & Esra, M. A. (2024). Total audit report lag: Pengaruh profitabilitas, leverage, dan ukuran perusahaan. Jurnal Akuntansi, 13(2), 198–212.
Arif, D. N., Hedi, M. N., & Ridwan, M. (2025). Pengaruh pengakuan dan pengukuran aset tak berwujud terhadap kualitas laporan keuangan. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(3).
Budisantoso, T., Nuritomo, & Mellyfica, T. (2024). Audit report lag: Analisis sebelum dan saat pandemi COVID-19. Modus, 36(1), 114–126. https://doi.org/10.24002/modus.v36i1.8601.
Chrystalia, P., Apriwenni, & Esra, M. A. (2024). Total audit report lag: Pengaruh profitabilitas, leverage, dan ukuran perusahaan. Jurnal Akuntansi, 13(2), 198–212. https://doi.org/10.46806/ja.v13i2.1256.
Difalla, S. A., Metwalli, M. Z., & El Sharawy, B. B. (2024). The impact of digitization on the audit client’s business risk: An applied study on companies listed on the Saudi Stock Exchange. Applied Mathematics, 323–344.
Evangeulista, G., Agustin, A., Putra, G. P. E., Pramesti, D. T., & Madiistriyatno, H. (2023). Strategi UMKM dalam menghadapi digitalisasi. Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis, 16(1), 33–42.
Harymawan, I., & Putri, F. V. (2023). Internal audit function, audit report lag and audit fee: Evidence from the early stage of COVID-19 pandemic. Journal of Accounting in Emerging Economies, 13(4), 784–805.
Jannah, S. R., Habibi, M. R., Hilmi, M. F., & Situmeang, J. P. (2024). Pengaruh kompleksitas operasi, solvabilitas, dan profitabilitas terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019–2020. Jurnal Akuntansi, 8(1), 803–812. https://doi.org/10.33395/owner.v8i1.1742.
Krisyadi, R., & Noviyanti, N. (2022). Analisis faktor-faktor yang mempengaruhi keterlambatan laporan audit. Owner, 6(1), 147–159. https://doi.org/10.33395/owner.v6i1.541.
Liu, X., & Chen, Y. (2024). Can sharing auditors with customers improve suppliers digital transformation? Frontiers in Psychology, 15, Article 1336653.
Menajang. (2019). Analisis pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit report lag (studi kasus perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(3), 3478–3487.
Mustapa, F. D., Widianingrum, H., Astika, N. A., & Andavira, S. (2022). Aset tidak berwujud berdasarkan PSAK 19 dan IAS 38. 1(8), 2331–2338.
Ningsih, S. S., & Ilona, D. (2024). Pengungkapan ESG dan efisiensi investasi: Investigasi peran kualitas audit dan transformasi digital sebagai variabel moderasi. 05.
Nurmalina, R. (2023). Pengaruh profitabilitas dan leverage terhadap audit report lag pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2019–2021. Indonesian Accounting Literacy Journal, 3(2), 204–214.
Perabawati, D., Veronika, E., Novia, J., Eryda, R., Margaretha, F., Ekonomi, F., & Trisakti, U. (2022). Pengaruh aset tak berwujud, kebijakan keuangan, dan kinerja keuangan terhadap nilai perusahaan pada perusahaan LQ45. 18(2), 56–82.
Pratikno, M. T., & Mayangsari, S. (2022). Pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap audit report lag. Jurnal Ekonomi Trisakti, 2(2), 461–474. https://doi.org/10.25105/jet.v2i2.14333.
Rachmawati, M. S., & Fauzan. (2024). Pengaruh ukuran perusahaan, profitabilitas, dan ukuran kantor akuntan publik terhadap audit report lag (studi empiris pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2020–2022). Jurnal EMT KITA, 8(1), 194–206. https://doi.org/10.35870/emt.v8i1.2105.
Rosharlianti, Z. (2021). Faktor determinan audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2019. Journal of Applied Managerial Accounting, 5(2), 132–141. https://doi.org/10.30871/jama.v5i2.3053.
Sudjono, A. C., & Setiawan, A. (2022). Pengaruh ukuran perusahaan, umur perusahaan, likuiditas, dan leverage terhadap audit report lag (studi pada perusahaan consumer goods terdaftar di BEI tahun 2019–2020). Owner: Riset & Jurnal Akuntansi, 6(3), 2304–2314. https://doi.org/10.33395/owner.v6i3.911.
Tirtajaya, V. S., & Effendi, M. A. (2022). Pengaruh ukuran perusahaan, reputasi auditor, dan faktor lainnya terhadap audit report lag. E-Jurnal Akuntansi TSM, 2(2), 493–504.
Wijaya, F. L., & Handayani, W. S. (2025). Pengaruh profitabilitas, leverage, likuiditas, aktivitas, dan manajemen laba terhadap audit report lag (studi empiris pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2019–2023). Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 2(1).
Xin, J., Du, K., & Xia, Y. (2024). The impact of enterprise digital transformation on audit fees—An intermediary role based on information asymmetry. Sustainability, 16(22). https://doi.org/10.3390/su16229970.
Zhang, Y., Li, H., & Yao, Z. (2025). Intellectual capital, digital transformation and firm performance: Evidence based on listed companies in the Chinese construction industry. Engineering, Construction and Architectural Management, 32(4), 2128–2159.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Linta Desti Fitrianda, Samsul Rosadi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
