Pengaruh Latar Belakang Pendidikan Chief Financial Officer, Financial Distress, Audit Tenure Terhadap Audit Report Lag

Authors

  • Entis Haryadi Universitas Serang Raya
  • Santi Octaviani Universitas Serang Raya
  • Sallyna Regita Universitas Serang Raya

DOI:

https://doi.org/10.30656/ha93hf89

Keywords:

Chief Financial Officers Educational Background, Financial Distress, Audit Tenure, Audit Report Lag

Abstract

This study aims to obtain empirical evidence regarding the effects of the Chief Financial Officers (CFO) Educational Background, Financial Distress, and Audit Tenure on Audit Report Lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative method using secondary data obtained through documentation techniques, specifically financial statements and annual reports published on the official website of the Indonesia Stock Exchange and the official websites of the respective companies. The sampling technique used was purposive sampling, resulting in a sample of 24 companies with a total of 62 observations after outliers were removed. The research data were analyzed using multiple linear regression. The results indicate that the Chief Financial Officers (CFO) Educational Background and Audit Tenure do not affect Audit Report Lag, whereas Financial Distress does affect Audit Report Lag.

Author Biography

  • Entis Haryadi, Universitas Serang Raya

    Program Studi Akuntansi

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Published

2026-04-30

Issue

Vol. 5 No. 1 (2026)

Section

Articles

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Copyright (c) 2026 Entis Haryadi, Santi Octaviani, Sallyna Regita

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