July 13, 2024

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Pengaruh Rasio Keuangan, Tata Kelola Perusahaan, Karakteristik Auditor Terhadap Audit Report Lag

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Pengaruh Rasio Keuangan, Tata Kelola Perusahaan, Karakteristik Auditor Terhadap Audit Report Lag

Posted on by muhariefeffendi

Artikel yang berjudul “Pengaruh Rasio Keuangan, Tata Kelola Perusahaan, Karakteristik Auditor Terhadap Audit Report Lag” yang ditulis oleh Rensia Amartavia & Muh. Arief Effendi,  Published tgl 2022-09-30 pada E-Jurnal Akuntansi TSM Vol 2 No 3 (2022) halaman 393 – 406 , dapat diunduh (download) langsung pada link berikut : https://jurnaltsm.id/index.php/EJATSM/article/view/1716  atau DOI: https://doi.org/10.34208/ejatsm.v2i3.1716

ABSTRACT :

The purpose of this research is to obtain empirical evidence about the effect of firm size, profitability, leverage, auditor reputation, audit tenure, board size, board independence, audit committee size and complexity of corporate as independent variables to audit report lag as dependent variable. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange (BEI) from 2018 to 2020. The sample used for this research consist of 78 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 234 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that audit tenure and board independence had effect to audit report lag. While firm size, profitability, leverage, auditor reputation, board size, audit committee size, dan complexity of corporate had no effect to audit report lag.

KEYWORDS : Audit report lag, firm size, profitability, auditor reputation, board size, board independence

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