Sehubungan dengan hal tersebut maka OJK melonggarkan batas waktu penyampaian laporan keuangan dan pelaksanaan Rapat Umum Pemegang Saham (RUPS) bagi pelaku industri pasar modal yang seharusnya paling lambat 30 Maret diubah menjadi dan Penyampaian Laporan Tahunan yang seharusnya paling lambat 30 April menjadi 30 Juni 2020.Menangkap dari fenomena sebelumnya, yakni adanya keterlambatan dalam pelaporan keuangan, maka penelitian ini bertujuan untuk mengetahui intensitas dari audit tenure, ukuran perusahaan, report lag audit terhadap volatilitas performa saham. Tindakan-tindakan preventif pemutusan mata rantai virus yang dilakukan oleh pemerintah untuk seluruh entitas dan masyarakat. Nevertheless, there are still many issuers (public go companies) who do not adhere to the obligations of financial statements to the public, based on the results of preliminary observations of the IDX notices from the time period of the annual issuer's announcement based on publication their financial statements in the Years 2015 -2020, a percentage delay in publication of the annual report of the issuer in 2019 still reached 2.4 high from 2018 (see table 1 below), while the largest increase delayed in the year 2020 occurs because of covid-19 pandemic. The time range between the book close date to the reporting date of the independent auditor is often referred to as the audit report lag or Audit Report Lag Financial statements describing information condition and performance of a company.

The time difference between the closing date of the company's financial statements by the report date of the independent auditor describes the length of time of the audit process of financial statements conducted by independent auditors.

Judul skripsi audit delay