Faktor yang Memengaruhi Audit Report Lag (ARL) pada Negara Maju dan Berkembang: A Systematic Literature Review
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Penelitian ini bertujuan untuk mengidentifikasi dan memetakan faktor-faktor yang memengaruhi audit report lag (ARL) pada negara maju dan berkembang. Penelitian ini dilakukan dengan metode Systematic Literature Review menggunakan framework PRISMA untuk menyaring artikel berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan. Dari 116 artikel yang terbit pada tahun 2014 – 2024 pada jurnal yang terindeks Scopus Q1 – Q3, didapatkan 9 artikel yang telah memenuhi kriteria. Temuan utama menunjukkan bahwa pada negara maju faktor yang memengaruhi ARL berupa kepemilikan institusional dan keahlian komite audit. Selanjutnya, pada negara berkembang terdapat beberapa faktor seperti Covid-19, audit internal, keahlian komite audit, dan pengungkapan HAU. Peneliti ini dapat memperkaya wawasan dan pemahaman mengenai faktor yang memengaruhi, teori, serta metodologi yang digunakan. Penelitian ini berkontribusi juga pada aspek kebijakan bagi perusahaan maupun regulator untuk memperkecil terjadinya audit report lag.
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