JBPD

Article Details

Vol. 6 No. 1 (2026): Juli

Articles

Audit Switching, Tenure, Fees, and Audit Report Lag in Indonesian Property Firms

V Vimas Wilanda D Damayanti Damayanti E Evi Yuniarti
11 July 2026 Vol. 6 No. 1 (2026): Juli https://doi.org/10.35912/jbpd.v6i1.7169
Abstract
11 Jul 2026

Purpose: This study examines whether auditor switching, audit tenure, and audit fees are associated with audit report lag in Indonesian property and real-estate firms.
Research Methodology: The research employs a quantitative archival design, analyzing a balanced sample of 27 listed property firms from 2021 to 2024 (108 firm-years) using robust regression and fixed-effects models.
Results: The average audit report lag in the sample is 91.06 days. Auditor switching, tenure, logged audit fees, and firm size do not show statistically significant individual associations with audit report lag in both specifications.
Conclusions: The reconstructed data do not provide reliable evidence that the three focal audit attributes are individually associated with audit report lag.
Limitations: The analysis uses rounded appendix tabulations because the underlying annual reports and raw analysis file were unavailable.
Contributions: Theoretically, this study clarifies how panel sensitivity analysis and sample retention shape the interpretation of non-causal evidence in sector-specific research. Practically, it alerts audit committees that auditor changes, tenure, or fees are not standalone predictors of reporting delay, while establishing strict data-traceability requirements for future timeliness studies.

Keywords: Audit Fees Audit Report Lag Audit Switching Audit Tenure Indonesia
How to Cite
“
Wilanda, V. ., Damayanti, D., & Yuniarti, E. . (2026). Audit Switching, Tenure, Fees, and Audit Report Lag in Indonesian Property Firms. Jurnal Bisnis Dan Pemasaran Digital, 6(1), 53–65. https://doi.org/10.35912/jbpd.v6i1.7169
Endnote/Zotero/Mendeley (RIS) BibTeX
References
  1. Abdillah, M. R., Mardijuwono, A. W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129-144. https://doi.org/10.1108/AJAR-05-2019-0042
  2. Abdullatif, M., Alzebdieh, R., & Ballour, S. (2025). The effect of key audit matters on the audit report lag: Evidence from Jordan. Journal of Financial Reporting and Accounting, 23(1), 257-284. https://doi.org/10.1108/JFRA-07-2022-0245
  3. Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2017). An international perspective on audit report lag: A synthesis of the literature and opportunities for future research. International Journal of Auditing, 21(1), 100-127. https://doi.org/10.1111/ijau.12083
  4. Alhawamdeh, O., Salleh, Z., & Ismail, S. (2024). The role of auditor's gender and audit firm size on the audit report lag and the role of key audit matters as a moderating variable. Corporate Governance and Organizational Behavior Review, 8(2), 73-81. https://doi.org/10.22495/cgobrv8i2p7
  5. Baatwah, S. R., Almoataz, E. S., Omer, W. K., & Aljaaidi, K. S. (2024). Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag. International Journal of Emerging Markets, 19(3), 798-821. https://doi.org/10.1108/IJOEM-10-2021-1606
  6. Bako, P. M. (2024). Audit committee attributes, audit quality and performance of oil and gas companies. International Journal of Financial, Accounting, and Management, 5(4), 525-536. https://doi.org/10.35912/ijfam.v5i4.1634
  7. Bepari, M. K., Nahar, S., Mollik, A. T., & Azim, M. I. (2024). Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality. Journal of Accounting in Emerging Economies, 14(4), 855-885. https://doi.org/10.1108/JAEE-12-2022-0344
  8. Breusch, T. S., & Pagan, A. R. (1979). A simple test for heteroscedasticity and random coefficient variation. Econometrica, 47(5), 1287-1294. https://doi.org/10.2307/1911963
  9. Cameron, A. C., & Miller, D. L. (2015). A practitioner's guide to cluster-robust inference. Journal of Human Resources, 50(2), 317-372. https://doi.org/10.3368/jhr.50.2.317
  10. Escaloni, S., & Mareque, M. (2021). Audit report lag: Differential analysis between Spanish SMEs and non-SMEs. Sustainability, 13(22), 12830. https://doi.org/10.3390/su132212830
  11. Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta-analysis. International Journal of Auditing, 23(1), 20-44. https://doi.org/10.1111/ijau.12136
  12. 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. https://doi.org/10.1108/JAEE-10-2021-0318
  13. Indriyani, I., Damayanti, D., & Rusmianto, R. (2025). Dampak karakteristik keuangan dan opini audit terhadap timeliness pelaporan keuangan: Bukti empiris dari perusahaan sektor energi di Indonesia. Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan, 5(2), 1581-1591. https://doi.org/10.46306/vls.v5i2.475
  14. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X90026-X
  15. Kitiwong, W., & Sarapaivanich, N. (2020). Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality. Managerial Auditing Journal, 35(8), 1095-1119. https://doi.org/10.1108/MAJ-09-2019-2410
  16. Lai, K.-W. (2023). Differential spillover effects of different non-audit fees on audit report lag. Journal of Applied Accounting Research, 24(1), 1-24. https://doi.org/10.1108/JAAR-08-2021-0198
  17. Loverita, V. F., & Januarti, I. (2024). Audit report lag and audit fee analysis before and after the implementation of key audit matters in Indonesia. Jurnal Dinamika Akuntansi dan Bisnis, 11(2), 345-356. https://doi.org/10.24815/jdab.v11i2.40002
  18. Machmuddah, Z., Iriani, A. F., & Utomo, S. D. (2020). Influencing factors of audit report lag: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(6), 148-156. https://doi.org/10.36941/ajis-2020-0119
  19. MacKinnon, J. G., & White, H. (1985). Some heteroskedasticity-consistent covariance matrix estimators with improved finite-sample properties. Journal of Econometrics, 29(3), 305-325. https://doi.org/10.1016/0304-4076(85)90158-790158-7
  20. Mohammadrezaei, F., & Mohd-Saleh, N. (2017). Auditor switching and audit fee discounting: The Iranian experience. Asian Review of Accounting, 25(3), 335-360. https://doi.org/10.1108/ARA-06-2016-0070
  21. Mufidah, N., & Laily, N. (2019). Audit tenure, auditor industry specialization and audit lag report on the financial sector on the Indonesia Stock Exchange 2013-2017. Jurnal Reviu Akuntansi dan Keuangan, 9(2), 151-161. https://doi.org/10.22219/jrak.v9i2.8378
  22. Ocak, M., & Özden, E. A. (2018). Signing auditor-specific characteristics and audit report lag: A research from Turkey. Journal of Applied Business Research, 34(2), 277-294. https://doi.org/10.19030/jabr.v34i2.10129
  23. Oh, H., & Jeon, H. (2022). Does corporate sustainable management reduce audit report lag? Sustainability, 14(13), 7684. https://doi.org/10.3390/su14137684
  24. Putri, N. A., & Istiqomah, D. F. (2024). The influence of company characteristics on audit report lag: Auditor characteristics as a moderating variable. Accounting and Finance Studies, 4(3), 201-223. https://doi.org/10.47153/afs43.10152024
  25. Rahaman, M. M., & Bhuiyan, M. B. U. (2025). Audit report lag and key audit matters in Australia. International Journal of Disclosure and Governance, 22(2), 532-554. https://doi.org/10.1057/s41310-024-00251-6
  26. Rahaman, M. M., & Chand, P. (2022). Implications of recent reforms to auditor reporting requirements in Australia. Meditari Accountancy Research, 30(2), 373-394. https://doi.org/10.1108/MEDAR-05-2020-0901
  27. Rahaman, M. M., Hossain, M. M., & Bhuiyan, M. B. U. (2023). Disclosure of key audit matters (KAMs) in financial reporting: Evidence from an emerging economy. Journal of Accounting in Emerging Economies, 13(3), 666-702. https://doi.org/10.1108/JAEE-11-2021-0355
  28. Ramadhan, I. D., & Mudzakar, M. K. (2022). The influence of abnormal audit fees, independence, and competence on audit quality. International Journal of Financial, Accounting, and Management, 4(1), 1-15. https://doi.org/10.35912/ijfam.v4i1.234
  29. Ramdani, D., & Prayitno, Y. H. (2023). The leverage and company size impact on delay in the audit. International Journal of Financial, Accounting, and Management, 5(3), 265-279. https://doi.org/10.35912/ijfam.v5i3.397
  30. Raweh, N. A. M., Kamardin, H., Malik, M., & Abdullah, A. A. H. (2021). The association between audit partner busyness, audit partner tenure, and audit efficiency. Asian Economic and Financial Review, 11(1), 90-103. https://doi.org/10.18488/journal.aefr.2021.111.90.103
  31. Rosadi, Y. M. R., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor's Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241-254. https://doi.org/10.35912/ijfam.v4i3.346
  32. Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191-210. https://doi.org/10.1108/ARA-06-2015-0062
  33. Sakin, T., & Kuzu Y?ld?r?m, S. (2022). The effect of key audit matters on the audit report lag and determinants of the audit report lag: Turkish evidence. Hitit Journal of Social Sciences, 15(2), 549-566. https://doi.org/10.17218/hititsbd.1168160
  34. Sari, W. O. I., Subroto, B., & Ghofar, A. (2019). Corporate governance mechanisms and audit report lag moderated by audit complexity. International Journal of Research in Business and Social Science, 8(6), 256-261. https://doi.org/10.20525/ijrbs.v8i6.536
  35. Shapiro, S. S., & Wilk, M. B. (1965). An analysis of variance test for normality (complete samples). Biometrika, 52(3-4), 591-611. https://doi.org/10.1093/biomet/52.3-4.591
  36. Sharma, D. S., Tanyi, P. N., & Litt, B. A. (2017). Costs of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness. Auditing: A Journal of Practice & Theory, 36(1), 129-149. https://doi.org/10.2308/ajpt-51515
  37. Sijabat, A. T., & Pangaribuan, H. (2023). The effect of audit fees, audit tenure, and auditor switching on audit report lag in financial sector companies listed on the BEI in 2021-2022. International Journal of Applied Finance and Business Studies, 11(3), 650-658. https://doi.org/10.35335/ijafibs. v11i3.206
  38. Wan Hussin, W. N., Bamahros, H. M., & Shukeri, S. N. (2018). Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246-266. https://doi.org/10.1108/MAJ-07-2017-1601
  39. Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data (2nd ed.).
  40. Yatim, M. R., Satria, I., Nasip, I., & Fajrin, R. (2026). Audit Delay in Manufacturing Firms: How Profitability, Liquidity, and Governance Drive Sustainable Economic Growth (SDG 8) and Industrial Innovation (SDG 9). International Journal of Financial, Accounting, and Management, 8(1), 53-62. https://doi.org/10.35912/ijfam.v8i1.3580
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.