Main Article Content
Abstract
This study aims to examine the effect of auditor-client geographic distance, ceo financial expertise, financial distress, and female audit committee on audit timeliness. This research uses a quantitative approach with secondary data. The population in this study were all companies listed on the IDX in the period 2020 to 2022. The number of samples in this study were 372 observation. obtained using a sample withdrawal technique in the form of purposive sampling technique. The results showed that auditor-client geographic distance had no significant effect on the timeliness of financial report submission, CEO Financial Expertise and Female audit committee had a negative effect on Audit timeliness, Financial Distress had a positive effect on Audit timeliness. Based on the results of the research that has been done, it is found that there are still many companies that are late in submitting audited financial reports. Therefore, the government must emphasize the regulations regarding the deadline for submitting audited financial reports so that companies submit audited financial reports in a timely manner