ANALYSIS OF FACTORS AFFECTING THE DURATION OF AUDIT COMPLETION AT PT GARUDA INDONESIA TBK
Main Article Content
Windy Indriyani
Nurul Shofiyah
Diana Dewi
Nurul Adhani Ilham
Sri Nurdewi Sartika Astuti
This study investigates the elements that influence the audit completion time (Audit Report Lag/ARL) at PT Garuda Indonesia Tbk during the 2020–2024 period by applying a descriptive qualitative approach through case analysis. The study shows that ARL has three key elements, namely financial statement complexity, the company's financial condition (financial distress), and regulatory influence. The high complexity of financial statements and financial pressure due to the pandemic lengthen audit time, while strict supervision from the Financial Services Authority (OJK) and the Ministry of State-Owned Enterprises (SOEs) encourages compliance in reporting. ARL at Garuda has decreased drastically from 196 days in 2020 to 84 days in 2024, indicating progress in governance and efficiency of the audit process. The results of this study confirm that ARL reflects the interaction between internal and external factors in the preparation of financial statements. Keywords: Audit Report Lag, financial statement complexity, financial distress, regulatory pressure, PT Garuda Indonesia Tbk.
Akhsani, N., Rosharlianti, Z., & Anisa. (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
Ananta, R. S., Septriani, Y., & Ramadhea JR, S. (2024). Pengaruh Kompleksitas Perusahaan, Corporate Governance, Dan Opini Audit Terhadap Audit Report Lag. E-Jurnal Akuntansi TSM, 4(3), 159–172. https://doi.org/10.34208/ejatsm.v4i3.2678
Ayu Amalia, F., Sutrisno, S., & Baridwan, Z. (2019). Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? Journal of Accounting and Investment, 20(1). https://doi.org/10.18196/jai.2001112
Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32–44. https://doi.org/10.1016/j.intaccaudtax.2010.12.004
Jannah, S. R., Z, M. R. H., 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. Owner, 8(1), 803–812. https://doi.org/10.33395/owner.v8i1.1742
Mulyandani, V. C., & Qintha, Y. (2022). The Effect of Profitability, Solvency and Company Size On Audit Delay. COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat, 1(12), 1199–1204. https://doi.org/10.59141/comserva.v1i12.194
Noviana, A., & Aminah, I. (2023). ANALISIS DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGAN PERUSAHAAN MASKAPAI PENERBANGAN DI BEI 2020-2022. Prosiding Seminar Nasional Akuntansi Dan Manajemen, Vol. 3,.
Nugraha, R., & Herawaty, V. (2023). Audit Report Lag dan Faktor-Faktor yang Mempengaruhinya pada Perusahaan Publik. Jurnal Akuntansi dan Keuangan Indonesia, 20(2), 145–158
Park, H. J., & Choi, J. (2023). Financial Distress and Audit Report Lags: An Empirical Study in Korea. Gadjah Mada International Journal of Business, 25(3), 301–326. https://doi.org/10.22146/gamaijb.72251
Sari, N. K. M. A., & Sujana, E. (2021). Pengaruh Reputasi Kap, Opini Audit, Profitabilitas, Dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 12(02), 2614–1930. www.liputan6.com,
