DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR PERTAMBANGAN, PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI INDEXS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2015-2019

Financial statement become significant as a basis for decision making. Companies, particularly in the mining, trade, services, and investment industries, continue to endure audit report latency. For the period 2015-2019, the purpose of this study is to examine and analyze the factors that influence audit report lag in the mining, trading, services, and investment sectors. The panel data analysis approach, which employs Eviews.11 and includes the t test, F test, and Coefficient of Determination (R2) test, was employed in this study. The sample used in this study included 73 firms listed on the Indonesian Sharia Stock Index (ISSI), with 300 company data processed using the purposive sampling approach. Corporate size, KAP size, company complexity, audit committee, public ownership, and audit opinion were employed as independent variables in this study. The F test demonstrates that all variables, including company size, KAP size, company complexity, audit committee, public ownership, and audit opinion, have a substantial effect on audit report latency, according to the findings of this study. Meanwhile, the independent variable is affected by 46.4 percent by the coefficient of determination audit report lag in mining, trade, services, and investment companies. The findings of the t test on the relationship of variables show that the KAP and audit committee variable sizes have a significant negative effect on audit report latency. The audit report lag is significantly influenced by the firm complexity variable. Meanwhile, audit report lag is unaffected by firm size, public ownership, or audit opinion