Abstract
This study aims to examine the effect of contingencies, and auditor turnover on audit report lag. The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. A sample of 32 companies with 128 observations was obtained using purposive sampling method. The research data is secondary data and is obtained by non-participant observation method. The analysis technique used is multiple regression analysis using the MRA (Moderated Regression Analysis) test. The results showed that contingencies had a positive effect in causing a longer audit report lag, while auditor changes had no effect on audit report lag.
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