The Effect of Audit Fee, Audit Tenure, Audit Rotation and Company Size on Audit Report Lag in Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2024

This issue has also been observed in Indonesia.According to data from the Indonesia Stock Exchange (IDX), the number of issuers that delayed the submission of financial reports has steadily increased over the years.In 2019, 30 issuers were recorded as late, rising to 91 issuers in 2021, peaking at 129 in 2023, and slightly decreasing to 128 in 2024.These figures indicate that audit report delays remain a significant concern that must be addressed from various perspectives, including auditor and firm-specific characteristics.Table 1.