The Effect of Earnings Volatility, Audit Committee Meetings, and Audit Tenure on Audit Report Lag with Auditor Industry Specialization as Moderation

This study aims to analyze the effect of earnings volatility, audit committee meetings, and audit tenure on audit report lag with auditor industry specialization as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2024. This study uses a quantitative approach with secondary data obtained from annual financial reports. The sample consists of 22 food and beverage companies selected using purposive sampling method. The data analysis technique used is panel data regression with moderation testing using variable interaction. The results show that earnings volatility and audit tenure significantly affect audit report lag, while audit committee meetings have no significant effect. Auditor industry specialization is proven to moderate the relationship between earnings volatility and audit report lag as well as between audit tenure and audit report lag, but does not moderate the relationship between audit committee meetings and audit report lag. These findings provide practical implications for companies, auditors, investors, and regulators in improving reporting efficiency and corporate governance quality.